SOI Table 1.4 income-source + Table 2.1 mortgage-total measures (populace#299 Build H)#84
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…e 2.1 home-mortgage-interest-total measures (populace#299 Build H) Table 1.4 (23in14ar.xls, sha b6c1f87fbb55): estate/trust net income (BY) + net loss (CA), other income net income (CO) + net loss (CQ), capital-gain distributions reported on Form 1040 (AK), each returns+amount with 3-year column_by_year (2021 shifted -12 cols). Table 2.1 (23in21id.xls, sha df6cf04ed3b7): home mortgage interest deduction Total (CW/CX) = 11,644,348 returns / $171,364,787,000 TY2023 (= financial-institutions CZ + individuals DB). build-suite valid=true; consumer-fact values verified against source workbooks. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
This branch adds 10 SOI Table 1.4 measures (capital-gain distributions, estate/trust net income+loss, other-income net income+loss) and 2 Table 2.1 measures (total home-mortgage-interest returns + amount). They emit net-new facts that all pass validate_source_rows/cells and validate_facts; only the hardcoded fixture counts were left stale when the measures were authored, so pytest failed on the literals (no source/measure logic is wrong). Counts derived from the measure structure and cross-checked against a full build_bundle(2023) / build_source_suite run: - Table 1.4: 340 -> 540 facts = 10 measures x 20 income-range brackets. - Table 2.1: 37 -> 39 facts = 2 national measures. - Bundle total: 38971 -> 39173 (+202 = 200 + 2), all TY2023 national tax-unit SOI facts, so by_source irs_soi 33535 -> 33737, by_period tax_year:2023 28187 -> 28389, by_geography country:0100000US 1861 -> 2063, by_entity tax_unit 33541 -> 33743. - Suite soi-table-1-4: fact/consumer_fact/source_record 340 -> 540, constraint_count 612 -> 972 (1.8x facts), concept_alignment_count 2 -> 7 (the 5 new broad_match amount measures); source_cell_count (8109) and covered_cell_count (2460) unchanged (region geometry is unchanged). Only test expectations change. Full suite: 563 passed, 1 skipped. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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SOI Table 1.4 estate/other-income/capital-gain-distribution and Table 2.1 home-mortgage-interest-total source measures for populace#299 Build H. Values verified against the committed raw workbooks (23in14ar.xls, 23in21id.xls); build-suite valid.
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