PolicyEngine · daphnehanse11 · May 7, 2026 · May 7, 2026 · May 8, 2026 · May 8, 2026
diff --git a/changelog.d/8243.fixed.md b/changelog.d/8243.fixed.md
@@ -0,0 +1,9 @@
+Fixed federal/state conformity across EITC, deduction, ALD, HoH, and CDCC linkages.
+
+- Federal HoH: tighten IRC 7703(b) "considered unmarried" to MFS/HoH/single filers only; a JOINT filer with `is_separated=true` no longer qualifies.
+- IN EITC: advance the TY 2026+ static-conformity IRC snapshot to January 1, 2026 per Indiana SEA 243 (2025); the IN snapshot date and the WA WFTC 2022-06-09 snapshot remain Python literals because policyengine-core does not support string-valued parameters. Replace the IN 2021-only branch with a `gov.states.in.tax.income.credits.earned_income.childless.in_effect` gate.
+- CT dropped from `states_using_federal_itemized_deductions` and `states_using_federal_standard_deduction` (CT-1040 uses neither — only a personal exemption); SC drops out effective TY 2026 per H. 4216 / Act 110 of 2026.
+- DC: `dc_eitc` continues to model Law 23-149 ITIN inclusivity; the previously-added `dc_base_eitc` diagnostic variable is removed (unreferenced in this PR's scope).
+- OH educator expense: the federal `educator_expense` is no longer in OH's deductions list. ORC § 5747.01(A)(31) only allows the *excess* above the federal $300 cap, modeled via the new `oh_educator_expense_deduction_person` input variable. Filers without explicit input receive 0 for the OH-only excess; downstream microdata should populate it. The federal-cap interaction is no longer auto-applied to the OH deduction list — an under-implementation, documented as a known limitation.
+- GA: `ga_itemized_deductions_adjustment` ships as an explicit-input stub for now (other-state taxes and exempt-investment interest are not separately observed in the baseline microdata).
+- HI: new student loan interest deduction subtree (`gov.states.hi.tax.income.subtractions.student_loan_interest/*`) and supporting `hi_modified_agi`, `hi_student_loan_interest_*` variables modelling pre-current IRC § 221, effective TY 2025+. The pre-2025 HI subtractions list retains `student_loan_interest_ald` so years 2021-2024 continue to receive the federal-equivalent SLI deduction.
diff --git a/policyengine_us/parameters/gov/states/al/tax/income/agi/deductions.yaml b/policyengine_us/parameters/gov/states/al/tax/income/agi/deductions.yaml
@@ -4,13 +4,19 @@ values:
   # IRA distributions prior to 1982 are not deductible.
     - traditional_ira_contributions # Line 1
     - alimony_expense # Line 4
+    - early_withdrawal_penalty # Line 5
     - self_employed_health_insurance_ald # Line 7
+    - health_savings_account_ald # Line 8
+    - self_employed_pension_contribution_ald # Line 9
     - us_govt_interest
   2023-01-01:
   # IRA distributions prior to 1982 are not deductible.
     - traditional_ira_contributions # Line 1
     - alimony_expense # Line 4
+    - early_withdrawal_penalty # Line 5
     - self_employed_health_insurance_ald # Line 7
+    - health_savings_account_ald # Line 8
+    - self_employed_pension_contribution_ald # Line 9
     - us_govt_interest
     - al_retirement_exemption #Schedule RS Line 10
 

diff --git a/...ameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/eligible_at_max_age.yaml b/...ameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/eligible_at_max_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado treats filers at the maximum age as eligible for the Earned Income Tax Credit under-25 expansion if this indicator is true.
+
+values:
+  2022-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Colorado EITC under-25 expansion eligibility at maximum age
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://content.leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Office of the State Auditor - Tax Expenditure Evaluation 19 - Colorado EITC
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/.../gov/states/co/tax/income/credits/eitc/under_25_expansion/homeless_or_foster_min_age.yaml b/.../gov/states/co/tax/income/credits/eitc/under_25_expansion/homeless_or_foster_min_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado sets this minimum age for homeless or foster youth filers without qualifying children to be eligible for the Earned Income Tax Credit under the under-25 expansion.
+
+values:
+  2022-01-01: 18
+
+metadata:
+  unit: year
+  period: year
+  label: Colorado EITC under-25 expansion minimum age for homeless or foster youth
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://content.leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Office of the State Auditor - Tax Expenditure Evaluation 19 - Colorado EITC
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/max_age.yaml b/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/max_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado sets this maximum age (exclusive) for filers without qualifying children to be eligible for the Earned Income Tax Credit under the under-25 expansion.
+
+values:
+  2022-01-01: 24
+
+metadata:
+  unit: year
+  period: year
+  label: Colorado EITC under-25 expansion maximum age
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://content.leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Office of the State Auditor - Tax Expenditure Evaluation 19 - Colorado EITC
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/min_age.yaml b/...ngine_us/parameters/gov/states/co/tax/income/credits/eitc/under_25_expansion/min_age.yaml
@@ -0,0 +1,16 @@
+description: Colorado sets this minimum age for non-student filers without qualifying children to be eligible for the Earned Income Tax Credit under the under-25 expansion, when not homeless or in foster care.
+
+values:
+  2022-01-01: 19
+
+metadata:
+  unit: year
+  period: year
+  label: Colorado EITC under-25 expansion minimum age
+  reference:
+    - title: C.R.S. 39-22-123.5
+      href: https://content.leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Colorado Department of Revenue - Income Tax Topics - Earned Income Tax Credit (administrative interpretation of CRS 39-22-123.5)
+      href: https://tax.colorado.gov/income-tax-topics-earned-income-tax-credit
+    - title: Colorado Office of the State Auditor - Tax Expenditure Evaluation 19 - Colorado EITC
+      href: https://leg.colorado.gov/sites/default/files/te19_colorado_earned_income_tax_credit.pdf
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/additions/additions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/additions/additions.yaml
@@ -0,0 +1,14 @@
+description: Hawaii additions to federal adjusted gross income.
+values:
+  2025-01-01:
+    - hi_student_loan_interest_addition
+
+metadata:
+  unit: list
+  period: year
+  label: Hawaii additions to federal adjusted gross income
+  reference:
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
diff --git a/...engine_us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/cap.yaml b/...engine_us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/cap.yaml
@@ -0,0 +1,13 @@
+description: Hawaii caps the student loan interest deduction at this amount under static conformity to a pre-current-IRC version of the federal deduction.
+values:
+  2025-01-01: 2_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: Hawaii student loan interest deduction cap
+  reference:
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
diff --git a/..._us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/in_effect.yaml b/..._us/parameters/gov/states/hi/tax/income/subtractions/student_loan_interest/in_effect.yaml
@@ -0,0 +1,15 @@
+description: Hawaii applies its static-conformity student loan interest deduction for the tax year if this indicator is true.
+
+values:
+  2020-01-01: false
+  2025-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Hawaii student loan interest deduction in effect
+  reference:
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
diff --git a/...meters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/divisor.yaml b/...meters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/divisor.yaml
@@ -0,0 +1,24 @@
+description: Hawaii phases out the student loan interest deduction over this income range above the phase-out start, by filing status.
+
+SINGLE:
+  2025-01-01: 15_000
+JOINT:
+  2025-01-01: 30_000
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 15_000
+SURVIVING_SPOUSE:
+  2025-01-01: 30_000
+SEPARATE:
+  2025-01-01: 1
+
+metadata:
+  breakdown:
+    - filing_status
+  unit: currency-USD
+  period: year
+  label: Hawaii student loan interest deduction phase-out divisor
+  reference:
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
diff --git a/...rameters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/start.yaml b/...rameters/gov/states/hi/tax/income/subtractions/student_loan_interest/phase_out/start.yaml
@@ -0,0 +1,24 @@
+description: Hawaii begins phasing out the student loan interest deduction when modified adjusted gross income exceeds this amount, by filing status.
+
+SINGLE:
+  2025-01-01: 50_000
+JOINT:
+  2025-01-01: 100_000
+HEAD_OF_HOUSEHOLD:
+  2025-01-01: 50_000
+SURVIVING_SPOUSE:
+  2025-01-01: 100_000
+SEPARATE:
+  2025-01-01: 0
+
+metadata:
+  breakdown:
+    - filing_status
+  unit: currency-USD
+  period: year
+  label: Hawaii student loan interest deduction phase-out start
+  reference:
+    - title: HRS section 235-2.4 - Hawaii operative IRC provisions (sections 63 to 530)
+      href: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
+    - title: 2025 Hawaii N-11 Instructions
+      href: https://files.hawaii.gov/tax/forms/current/n11ins.pdf#page=35
diff --git a/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml b/policyengine_us/parameters/gov/states/hi/tax/income/subtractions/subtractions.yaml
@@ -6,6 +6,12 @@ values:
     - hi_military_pay_exclusion # Line 15
     - us_govt_interest # Line 18
     - student_loan_interest_ald # Line 18
+  2025-01-01:
+    - taxable_pension_income # Line 13
+    - taxable_social_security # Line 14
+    - hi_military_pay_exclusion # Line 15
+    - us_govt_interest # Line 18
+    - hi_student_loan_interest_subtraction # Line 18
 
 
 metadata:

diff --git a/...cyengine_us/parameters/gov/states/household/states_using_federal_itemized_deductions.yaml b/...cyengine_us/parameters/gov/states/household/states_using_federal_itemized_deductions.yaml
@@ -0,0 +1,28 @@
+description: List of USPS state codes whose income tax adopts the federal itemized deductions under the state income tax program.
+metadata:
+  unit: list
+  period: year
+  label: States adopting federal itemized deductions
+  reference:
+    - title: O.C.G.A. § 48-7-27(a)(1) - Georgia itemized deductions
+      href: https://law.justia.com/codes/georgia/2024/title-48/chapter-7/article-2/section-48-7-27/
+    - title: N.D.C.C. § 57-38-01.2(1)(b) - North Dakota federal-conformity itemized deductions
+      href: https://www.legis.nd.gov/cencode/t57c38.pdf#page=2
+    - title: S.C. Code Ann. § 12-6-50 - South Carolina conformity statute (Internal Revenue Code sections specifically not adopted; amended by H. 4216 / Act 110 of 2026 to add § 63)
+      href: https://law.justia.com/codes/south-carolina/title-12/chapter-6/section-12-6-50/
+    - title: South Carolina H. 4216 / Act 110 of 2026 - decouples from federal itemized and standard deductions effective tax year 2026
+      href: https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm
+    - title: Conn. Gen. Stat. § 12-701 - Connecticut adjusted gross income definition (CT has no itemized/standard deduction; excluded from both federal-conformity lists)
+      href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-701
+    - title: Utah Code § 59-10-1018(1)(a) - Utah itemized deductions
+      href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+values:
+  2014-01-01:
+    - GA
+    - ND
+    - SC
+    - UT
+  2026-01-01:
+    - GA
+    - ND
+    - UT
diff --git a/policyengine_us/parameters/gov/states/household/states_using_federal_standard_deduction.yaml b/policyengine_us/parameters/gov/states/household/states_using_federal_standard_deduction.yaml
@@ -0,0 +1,40 @@
+description: List of USPS state codes whose income tax adopts the federal standard deduction under the state income tax program.
+metadata:
+  unit: list
+  period: year
+  label: States adopting federal standard deduction
+  reference:
+    - title: CRS § 39-22-104(2) - Colorado conformity to federal taxable income
+      href: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
+    - title: Idaho Code § 63-3022(j)(1) - Idaho federal standard deduction conformity
+      href: https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022/
+    - title: RSMo § 143.131(1) - Missouri federal standard deduction conformity
+      href: https://revisor.mo.gov/main/OneSection.aspx?section=143.131
+    - title: N.D.C.C. § 57-38-30.3(1)(b) - North Dakota federal taxable income conformity
+      href: https://www.legis.nd.gov/cencode/t57c38.pdf#page=2
+    - title: NMSA § 7-2-7.5 - New Mexico federal standard deduction conformity
+      href: https://nmonesource.com/nmos/nmsa/en/item/4359/index.do
+    - title: S.C. Code Ann. § 12-6-50 - South Carolina conformity statute (Internal Revenue Code sections specifically not adopted; amended by H. 4216 / Act 110 of 2026 to add § 63)
+      href: https://law.justia.com/codes/south-carolina/title-12/chapter-6/section-12-6-50/
+    - title: South Carolina H. 4216 / Act 110 of 2026 - decouples from federal itemized and standard deductions effective tax year 2026
+      href: https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm
+    - title: Conn. Gen. Stat. § 12-701 - Connecticut adjusted gross income definition (CT has no itemized/standard deduction; excluded from both federal-conformity lists)
+      href: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-701
+    - title: Utah Code § 59-10-1018(1)(a) - Utah federal standard deduction conformity
+      href: https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1018.html
+values:
+  2014-01-01:
+    - CO
+    - ID
+    - MO
+    - ND
+    - NM
+    - SC
+    - UT
+  2026-01-01:
+    - CO
+    - ID
+    - MO
+    - ND
+    - NM
+    - UT
diff --git a/policyengine_us/parameters/gov/states/il/tax/income/credits/eitc/childless_min_age.yaml b/policyengine_us/parameters/gov/states/il/tax/income/credits/eitc/childless_min_age.yaml
@@ -0,0 +1,16 @@
+description: Illinois sets this minimum age for filers without qualifying children to be eligible for the Earned Income Tax Credit under the Illinois Earned Income Tax Credit program.
+
+values:
+  2023-01-01: 18
+
+metadata:
+  unit: year
+  period: year
+  label: Illinois EITC childless minimum age
+  reference:
+    - title: 35 ILCS 5/212 (Illinois Earned Income Tax Credit, including the age-18 minimum for filers without qualifying children added by P.A. 102-0700)
+      href: https://www.ilga.gov/Legislation/ILCS/fulltext.asp?DocName=003500050K212&SeqStart=15400000&SeqEnd=16000000
+    - title: Illinois Public Act 102-0700 (HB 4920) - Illinois EITC expansion to childless filers age 18+
+      href: https://www.ilga.gov/Legislation/PublicActs/Fulltext.asp?Name=102-0700&GA=102
+    - title: Illinois Department of Revenue - Illinois Earned Income Tax Credit eligibility
+      href: https://tax.illinois.gov/individuals/credits/earnedincomecredit.html
diff --git a/...ine_us/parameters/gov/states/in/tax/income/credits/earned_income/childless/in_effect.yaml b/...ine_us/parameters/gov/states/in/tax/income/credits/earned_income/childless/in_effect.yaml
@@ -0,0 +1,12 @@
+description: Indiana applies its state-specific decoupled childless Earned Income Tax Credit parameters when this indicator is true.
+values:
+  2010-01-01: false
+  2021-01-01: true
+  2022-01-01: false
+metadata:
+  unit: bool
+  period: year
+  label: Indiana EITC childless decoupled parameters in effect
+  reference:
+    - title: IC 6-3.1-21 - Indiana Earned Income Tax Credit (2021 childless override)
+      href: https://iga.in.gov/laws/2021/ic/titles/6#6-3.1-21
diff --git a/policyengine_us/parameters/gov/states/in/tax/income/credits/earned_income/decoupled.yaml b/policyengine_us/parameters/gov/states/in/tax/income/credits/earned_income/decoupled.yaml
@@ -1,18 +1,17 @@
-description: Indiana has a state EITC that is decoupled from the federal EITC if this parameter is true.
+description: Indiana decouples its Earned Income Tax Credit from the federal EITC under the Indiana Earned Income Tax Credit program when this indicator is true.
 metadata:
   unit: bool
+  period: year
   label: Whether IN EITC is decoupled from federal EITC
   reference:
-    - title: Indiana General Assembly Laws
-      href: https://iga.in.gov/laws/2021/ic/titles/6#6-3.1-21
-    - title: 2023 IT-40 Tax Form Instructions Booklet, pg.3
-      href: https://forms.in.gov/Download.aspx?id=15792
-    - title: 2025 IT-40 Income Tax Form Instruction Booklet, pg. 30
-      href: https://forms.in.gov/Download.aspx?id=16915
-
-
+    - title: IC 6-3-1-11 - Indiana definition of Internal Revenue Code (fixes the federal-law reference date for the decoupled branch)
+      href: https://iga.in.gov/laws/2024/ic/titles/6#6-3-1-11
+    - title: IC 6-3.1-21 - Indiana Earned Income Tax Credit chapter
+      href: https://iga.in.gov/laws/2024/ic/titles/6#6-3.1-21
+    - title: 2023 IT-40 Individual Income Tax Booklet (Indiana EITC discussion)
+      href: https://forms.in.gov/Download.aspx?id=15792#page=9
+    - title: 2025 IT-40 Income Tax Form Instruction Booklet
+      href: https://forms.in.gov/Download.aspx?id=16915#page=30
 values:
   2010-01-01: false
   2011-01-01: true
-  2023-01-01: false
-
diff --git a/...arameters/gov/states/in/tax/income/credits/earned_income/static_conformity_in_effect.yaml b/...arameters/gov/states/in/tax/income/credits/earned_income/static_conformity_in_effect.yaml
@@ -0,0 +1,19 @@
+description: Indiana applies its static-conformity-to-Internal-Revenue-Code branch for the Earned Income Tax Credit if this indicator is true. The applicable snapshot is January 1, 2023 for tax years 2023-2025, and January 1, 2026 for tax years 2026 onward per Indiana SEA 243 of 2025.
+
+values:
+  2010-01-01: false
+  2023-01-01: true
+
+metadata:
+  unit: bool
+  period: year
+  label: Indiana EITC static conformity in effect
+  reference:
+    - title: IC 6-3-1-11 - Indiana definition of Internal Revenue Code, fixing the federal-law reference date
+      href: https://iga.in.gov/laws/2024/ic/titles/6#6-3-1-11
+    - title: IC 6-3.1-21 - Indiana Earned Income Tax Credit chapter
+      href: https://iga.in.gov/laws/2024/ic/titles/6#6-3.1-21
+    - title: Indiana SEA 243 (2025) - Advances IRC conformity to January 1, 2026
+      href: https://iga.in.gov/legislative/2025/bills/senate/243
+    - title: 2023 IT-40 Individual Income Tax Booklet (Indiana EITC discussion)
+      href: https://forms.in.gov/Download.aspx?id=15792#page=9
diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/adjustments/adjustments.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/adjustments/adjustments.yaml
@@ -5,6 +5,10 @@ values:
     - ms_self_employment_adjustment # Line 61
     - ms_national_guard_or_reserve_pay_adjustment # Line 55
     - alimony_expense # Line 53
+    - self_employed_pension_contribution_ald # Line 51
+    - early_withdrawal_penalty # Line 52
+    - self_employed_health_insurance_ald # Line 56
+    - health_savings_account_ald # Line 57
     - ms_retirement_income_exemption
     - us_govt_interest_person
     - ms_529_deduction

diff --git a/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml b/policyengine_us/parameters/gov/states/oh/tax/income/deductions/deductions.yaml
@@ -6,7 +6,7 @@ values:
     - oh_uniformed_services_retirement_income_deduction
     - oh_529_plan_deduction_person
     - pell_grant
-    - educator_expense
+    - oh_educator_expense_deduction_person
     - disability_benefits
     - oh_unreimbursed_medical_care_expense_deduction_person
     - us_govt_interest_person