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Close missing eCPS-populated input layers in populace-us (6 PUF credits + SE-health upstream + reported aggregates) #26

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@MaxGhenis

Summary

Close the eCPS-populated layers the certified populace-us default leaves all-zero (the missing-layer side of the parity drift in PolicyEngine/microcosm-benchmarks#1). These are pure inputs eCPS provides that populace does not impute — distinct from the formula-owned masking in #24.

Pure-input gaps to impute (PUF-derived; no engine formula — must be stored)

eCPS populates these; certified populace = 0% (verified by simulation-level parity vs current eCPS):

variable eCPS populates
amt_foreign_tax_credit 9.3%
general_business_credit 5.4%
excess_withheld_payroll_tax 4.6%
prior_year_minimum_tax_credit 4.0%
early_withdrawal_penalty 3.3%
other_credits 2.8%

They feed net federal tax, so the certified default computes lower-magnitude tax than current eCPS for the affected 3–9% of records. Source them from the PUF donor/impute stage.

Formula-owned, but yields 0 because upstream is missing — fix the UPSTREAM, do not store the output

Reported / comparison aggregates — decide carry-or-document

spm_unit_net_income_reported (99.4%), spm_unit_total_income_reported (97.7%), ssi_reported (1.5%) — not formula-consumed; used in reported-vs-modeled analysis. Decide explicitly whether to carry them (they're survey-reported observations, legitimately storable) or document their absence as a named exemption.

Related: PolicyEngine/microcosm-benchmarks#1 (parity drift), #24 (formula-owned), PolicyEngine/microcosm-benchmarks#2 (blocking).

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