Sibling-of-values uprating: blocks are silently ignored — 103 nodes across ~25 parameter files frozen at last explicit value

[MaxGhenis]

Summary

uprating: blocks written as a sibling of values: (rather than nested under metadata:) are silently ignored by the parameter loader, freezing those parameters at their last explicit value. The working form is the one gov/irs/credits/eitc/max.yaml uses (values: + metadata: uprating: inside the bracket node); the broken form places uprating: directly beside values:.

A YAML-tree audit of all 5,444 parameter files finds 103 nodes across ~25 files with the broken placement.

Confirmed frozen (runtime probes on current main)

The gov.irs.uprating index itself resolves correctly at runtime (158.87 in 2023 → 167.95 in 2024 → 172.80 in 2025), so these are placement failures, not index failures:

Parameter	Probe	Expected behavior
gov/irs/credits/retirement_saving/rate/joint.yaml	thresholds [43,500/47,500/73,000] for 2023–2026	IRS Notices publish 46,000/50,000/76,500 (2024) etc. — fixed with explicit values in #8903
gov/states/ne/tax/income/rates/*.yaml	single thresholds [4,030/24,120/38,870] identical 2025→2027	Neb. Rev. Stat. § 77-2715.03 indexes brackets annually
gov/states/me/tax/income/main/*.yaml	single thresholds [26,800/63,450] identical 2025→2027	36 M.R.S. § 5403 indexes annually
gov/states/ri/tax/income/deductions/standard/amount.yaml	JOINT 21,800 in both 2025 and 2026	R.I. Gen. Laws § 44-30-2.6 indexes annually
gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml	SINGLE 313,200 flat 2025→2026	verify whether NY indexes these before fixing

gov/states/oh/tax/income/rates.yaml also carries the dead config but is hand-maintained with explicit entries (2026 flat-tax phase-in present), so it is latent rather than currently wrong.

Full audit list (file @ node):

Details

- `gov/contrib/states/ny/wftc/reduction/married.yaml` @ `/brackets[1]/threshold` - `gov/contrib/states/ny/wftc/reduction/single.yaml` @ `/brackets[1]/threshold` - `gov/contrib/states/ri/high_earner_tax/brackets.yaml` @ `/brackets[1]/threshold` - `gov/contrib/states/ri/social_security_exemption/income_limit.yaml` @ `/SINGLE` - `gov/contrib/states/ri/social_security_exemption/income_limit.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/contrib/states/ri/social_security_exemption/income_limit.yaml` @ `/SEPARATE` - `gov/contrib/states/ri/social_security_exemption/income_limit.yaml` @ `/JOINT` - `gov/contrib/states/ri/social_security_exemption/income_limit.yaml` @ `/SURVIVING_SPOUSE` - `gov/irs/credits/retirement_saving/rate/joint.yaml` @ `/brackets[1]/threshold` - `gov/irs/credits/retirement_saving/rate/joint.yaml` @ `/brackets[2]/threshold` - `gov/irs/credits/retirement_saving/rate/joint.yaml` @ `/brackets[3]/threshold` - `gov/states/me/tax/income/agi/subtractions/pension_exclusion/phaseout/start.yaml` @ `/SINGLE` - `gov/states/me/tax/income/agi/subtractions/pension_exclusion/phaseout/start.yaml` @ `/SEPARATE` - `gov/states/me/tax/income/agi/subtractions/pension_exclusion/phaseout/start.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/me/tax/income/agi/subtractions/pension_exclusion/phaseout/start.yaml` @ `/JOINT` - `gov/states/me/tax/income/agi/subtractions/pension_exclusion/phaseout/start.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml` @ `/SINGLE` - `gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml` @ `/JOINT` - `gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml` @ `/SEPARATE` - `gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/me/tax/income/credits/fairness/sales_tax/amount/base.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml` @ `/SINGLE` - `gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml` @ `/SEPARATE` - `gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml` @ `/JOINT` - `gov/states/me/tax/income/credits/fairness/sales_tax/reduction/start.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml` @ `/SINGLE` - `gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml` @ `/SEPARATE` - `gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml` @ `/JOINT` - `gov/states/me/tax/income/deductions/personal_exemption/phaseout/start.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/me/tax/income/deductions/phase_out/start.yaml` @ `/SINGLE` - `gov/states/me/tax/income/deductions/phase_out/start.yaml` @ `/SEPARATE` - `gov/states/me/tax/income/deductions/phase_out/start.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/me/tax/income/deductions/phase_out/start.yaml` @ `/JOINT` - `gov/states/me/tax/income/deductions/phase_out/start.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/me/tax/income/main/head_of_household.yaml` @ `/brackets[1]/threshold` - `gov/states/me/tax/income/main/head_of_household.yaml` @ `/brackets[2]/threshold` - `gov/states/me/tax/income/main/joint.yaml` @ `/brackets[1]/threshold` - `gov/states/me/tax/income/main/joint.yaml` @ `/brackets[2]/threshold` - `gov/states/me/tax/income/main/separate.yaml` @ `/brackets[1]/threshold` - `gov/states/me/tax/income/main/separate.yaml` @ `/brackets[2]/threshold` - `gov/states/me/tax/income/main/single.yaml` @ `/brackets[1]/threshold` - `gov/states/me/tax/income/main/single.yaml` @ `/brackets[2]/threshold` - `gov/states/me/tax/income/main/surviving_spouse.yaml` @ `/brackets[1]/threshold` - `gov/states/me/tax/income/main/surviving_spouse.yaml` @ `/brackets[2]/threshold` - `gov/states/nd/tax/income/rates/head_of_household.yaml` @ `/brackets[1]/threshold` - `gov/states/nd/tax/income/rates/head_of_household.yaml` @ `/brackets[2]/threshold` - `gov/states/nd/tax/income/rates/joint.yaml` @ `/brackets[1]/threshold` - `gov/states/nd/tax/income/rates/joint.yaml` @ `/brackets[2]/threshold` - `gov/states/nd/tax/income/rates/separate.yaml` @ `/brackets[1]/threshold` - `gov/states/nd/tax/income/rates/separate.yaml` @ `/brackets[2]/threshold` - `gov/states/nd/tax/income/rates/single.yaml` @ `/brackets[1]/threshold` - `gov/states/nd/tax/income/rates/single.yaml` @ `/brackets[2]/threshold` - `gov/states/nd/tax/income/rates/surviving_spouse.yaml` @ `/brackets[1]/threshold` - `gov/states/nd/tax/income/rates/surviving_spouse.yaml` @ `/brackets[2]/threshold` - `gov/states/ne/tax/income/rates/head_of_household.yaml` @ `/brackets[1]/threshold` - `gov/states/ne/tax/income/rates/head_of_household.yaml` @ `/brackets[2]/threshold` - `gov/states/ne/tax/income/rates/head_of_household.yaml` @ `/brackets[3]/threshold` - `gov/states/ne/tax/income/rates/joint.yaml` @ `/brackets[1]/threshold` - `gov/states/ne/tax/income/rates/joint.yaml` @ `/brackets[2]/threshold` - `gov/states/ne/tax/income/rates/joint.yaml` @ `/brackets[3]/threshold` - `gov/states/ne/tax/income/rates/separate.yaml` @ `/brackets[1]/threshold` - `gov/states/ne/tax/income/rates/separate.yaml` @ `/brackets[2]/threshold` - `gov/states/ne/tax/income/rates/separate.yaml` @ `/brackets[3]/threshold` - `gov/states/ne/tax/income/rates/single.yaml` @ `/brackets[1]/threshold` - `gov/states/ne/tax/income/rates/single.yaml` @ `/brackets[2]/threshold` - `gov/states/ne/tax/income/rates/single.yaml` @ `/brackets[3]/threshold` - `gov/states/ne/tax/income/rates/surviving_spouse.yaml` @ `/brackets[1]/threshold` - `gov/states/ne/tax/income/rates/surviving_spouse.yaml` @ `/brackets[2]/threshold` - `gov/states/ne/tax/income/rates/surviving_spouse.yaml` @ `/brackets[3]/threshold` - `gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml` @ `/SINGLE` - `gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml` @ `/JOINT` - `gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml` @ `/SEPARATE` - `gov/states/ny/tax/income/deductions/itemized/phase_out/start.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/oh/tax/income/rates.yaml` @ `/brackets[1]/threshold` - `gov/states/oh/tax/income/rates.yaml` @ `/brackets[2]/threshold` - `gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml` @ `/JOINT` - `gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml` @ `/SINGLE` - `gov/states/ri/tax/income/agi/subtractions/social_security/limit/income.yaml` @ `/SEPARATE` - `gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml` @ `/JOINT` - `gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml` @ `/SINGLE` - `gov/states/ri/tax/income/agi/subtractions/taxable_retirement_income/income_limit.yaml` @ `/SEPARATE` - `gov/states/ri/tax/income/credits/ctc/phase_out/increment.yaml` @ `/SINGLE` - `gov/states/ri/tax/income/credits/ctc/phase_out/increment.yaml` @ `/JOINT` - `gov/states/ri/tax/income/credits/ctc/phase_out/increment.yaml` @ `/SEPARATE` - `gov/states/ri/tax/income/credits/ctc/phase_out/increment.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/ri/tax/income/credits/ctc/phase_out/increment.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/ri/tax/income/credits/ctc/phase_out/threshold.yaml` @ `/SINGLE` - `gov/states/ri/tax/income/credits/ctc/phase_out/threshold.yaml` @ `/JOINT` - `gov/states/ri/tax/income/credits/ctc/phase_out/threshold.yaml` @ `/SEPARATE` - `gov/states/ri/tax/income/credits/ctc/phase_out/threshold.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/ri/tax/income/credits/ctc/phase_out/threshold.yaml` @ `/SURVIVING_SPOUSE` - `gov/states/ri/tax/income/deductions/standard/amount.yaml` @ `/SINGLE` - `gov/states/ri/tax/income/deductions/standard/amount.yaml` @ `/JOINT` - `gov/states/ri/tax/income/deductions/standard/amount.yaml` @ `/HEAD_OF_HOUSEHOLD` - `gov/states/ri/tax/income/deductions/standard/amount.yaml` @ `/SEPARATE` - `gov/states/ri/tax/income/deductions/standard/amount.yaml` @ `/SURVIVING_SPOUSE`

Suggested fixes

1. Per file: either move the block under metadata: (per-bracket, EITC-max style) so projections uprate, or replace with explicit published values where an official annual release exists (the Fix Saver's Credit AGI thresholds for 2024-2026 #8903 approach — preferable for exactness where notices publish rounded figures).
2. Upstream (policyengine-core): the loader should reject or warn on unknown keys alongside values: instead of silently discarding them — this class of bug is invisible until an oracle comparison catches a stale year.

Audit script: parse each parameter YAML, flag any dict node containing both values and uprating keys at the same level.

Related: #8889 (the Saver's Credit instance, fixed by #8903).

[MaxGhenis]

Resolved across three layers:

• Move sibling-of-values uprating blocks under metadata (#8905) #8908 relocated all 107 misplaced uprating: blocks under metadata: (verified to activate projections for both scale-bracket and breakdown nodes, with in-file control experiments) and added tests/code_health/test_uprating_placement.py, which permanently fails on any recurrence of the sibling-of-values placement.
• Add explicit indexed values to NE, ME, RI, NY parameters frozen by misplaced uprating (#8905) #8907 added the official published values that the freeze had masked: NE 2026 brackets (Form 1040N-ES), ME 2026 brackets and deduction/exemption phase-out starts (MRS schedules and worksheets), RI 2026 standard deduction (ADV 2025-22), NY 2024–25 itemized phase-out starts (IT-196-I) — so published years are exact and uprating now only projects beyond them (e.g., NE single 4,130 official in 2026 → 4,240 projected in 2027).
• Fix Saver's Credit AGI thresholds for 2024-2026 #8903 had already replaced the Saver's Credit instance with explicit IRS Notice values.

Remaining items are routine future data entry, not this bug: NE 2027 (publishes ~Sept 2026), ME sales-tax fairness credit and pension-exclusion phaseout 2026 figures (not yet posted), RI retirement/SS subtraction limits (lag-published, Nov 2026 advisory). Core-side validation to reject the dead placement is tracked in PolicyEngine/policyengine-core#505, with the narrowing evidence for threshold uprating posted on core#390. The orphaned NY parameter surfaced during this work is #8909.

Closing as completed.