[MaxGhenis]

Add 28 official source captures supporting ten ruled candidates in source_conflicts/candidates.yaml, so a later rulespec-us PR can pin them after this reaches main. These are text captures and one required changelog fragment; no model, test, candidate, register, or pin changes.

Each capture starts with its official URL and extraction method and contains only the relevant PDF pages. Excerpts below are verbatim after whitespace normalization and individually no more than 25 words. Capture paths in the table are relative to source_conflicts/sources/.

Candidate	Captures added and supported excerpts	Other cited sources
us-ar:gambling-loss-deduction-before-2015	us-ar/act-155-2017-p9-10.txt captures enrolled Act 155 §§21/25 and Ark. Code 26-51-424(a)(2)(B): “Not subject to the two percent (2%) limitation on miscellaneous itemized deductions.”; “effective for tax years beginning on and after January 1, 2015.” us-ar/hb1390-dfa-impact-2017.txt: “This bill also clarifies that child support is not included in income and that gambling losses are deductible up to the extent of gambling winnings”.	DFA Subject 208 (2009) remains unavailable. No applicable corpus text. Existing act-1284-2013.txt, act-382-1987-p9.txt, and ar3-2014.txt were checked; they do not supply Subject 208 or Act 155.
us-hi:joint-return-claimable-spouse-exemption	us-hi/n11-instructions-2023-p9.txt, us-hi/n11-instructions-2024-p9.txt, us-hi/n11-instructions-2025-p9.txt, line 6a: “do not fill in the ovals on lines 6a and 6b.”	HRS 235-54(a): corpus us-hi/statute/235-54. Existing N-11 captures on pages 19, 21, and 23 omit line 6a.
us-hi:joint-return-one-disabled-spouse-exemptions	us-hi/har18-235-54-2025-p100-101.txt: “the total combined exemption for the taxable year of both spouses shall be calculated by adding together the following:”. us-hi/tir2022-01-revised-2022-p1.txt: “If a joint return is filed and only one spouse qualifies for the exemption, the deduction is $7,000.” us-hi/n11-instructions-2022-p20.txt, us-hi/n11-instructions-2023-p20.txt, us-hi/n11-instructions-2024-p20.txt, us-hi/n11-instructions-2025-p20.txt: “Taxpayer and Spouse (non-disabled spouse age 65 or over) —9,288”.	HRS 235-54(c): corpus us-hi/statute/235-54. HAR is absent from the available corpus.
us-me:childless-eitc-age-cap	us-me/5219-s-2026-p2.txt captures subsections 6 and 7 (ITIN excerpt below). Enrolled us-me/pl-527-2019-p5.txt: “who is at least 18 years of age and has not attained 25 years of age before the close of the taxable year”. us-me/pl-479-2021-p1.txt also captures subsection 7's ITIN enactment, described below.	Corpus us-me/statute/36/5219-S/block-1 contains navigation only. Already captured: us-me/eitc-worksheet-2024.txt and us-me/1040me-instructions-2025-p10.txt.
us-me:sales-tax-fairness-credit-mixed-joint-return	us-me/5213-a-2026-p2-3.txt and enrolled us-me/pl-474-2017.txt: “Individuals who may be claimed as a dependent on another taxpayer's return.”	Corpus us-me/statute/36/5213-A/block-1 contains navigation only. Required 2025 Schedule PTFC/STFC remains unavailable.
us-ny:college-tuition-credit-claimed-spouse	us-ny/it272-2025-p1.txt: “Are you claimed as a dependent on another taxpayer’s New York State tax return for this tax year?” us-ny/it272-instructions-2025-p1.txt: “If you are claimed as a dependent on another person’s New York State tax return”.	N.Y. Tax Law 606(t)(2)(D): corpus us-ny/statute/TAX/606. The candidate's form URL actually links to instructions; both the official form and instructions are captured.
us-ny:real-property-credit-claimable-spouse	us-ny/it214-instructions-2025-p1.txt: “You could not be claimed as a dependent on another taxpayer’s federal income tax return.” The same page requires a joint claim for joint filers.	N.Y. Tax Law 606(e)(6)(C), (e)(7)(E): corpus us-ny/statute/TAX/606. The instructions use singular “You”; an either-spouse prohibition is an inference, not explicit wording.
us:charitable-non-itemizer-2020-separate-cap	us/pl-116-136-2020-p65.txt, enacted §2204 and full 62(f): “means any individual who does not elect to itemize deductions.” us/usc-26-62-2020-p5.txt, annual-edition amendment note for 62(a)(22): “In the case of taxable years beginning in 2020, the amount (not to exceed $300)”. us/i1040-instructions-2020-p30.txt, line 10b: “$150 if married filing separately.”	Corpus us/statute/26/62 is the later Code ending at (a)(21). The annual 2020 edition records repeal in its amendment notes; the enrolled CARES Act supplies the operative historical paragraph and definitions.
us:education-benefits-joint-claimed-spouse	us/i1040-instructions-2025-p115.txt: “You, or your spouse if filing jointly, are claimed as a dependent on someone else’s (such as your parent’s) 2025 tax return.”	26 U.S.C. 25A(g)(3): corpus us/statute/26/25A. Correct education-credit page is 115; candidate's page 98 is student loan interest.
us:recovery-rebate-joint-claimable-spouse	us/usc-26-6428-2020-p1.txt and us/usc-26-6428a-2020-p1.txt, each (d)(2): “any individual with respect to whom a deduction under section 151 is allowable to another taxpayer”. us/usc-26-6428b-2021-p1.txt, (c)(2): “any individual who is a dependent of another taxpayer”. us/i1040-recovery-rebate-worksheet-2020-p59.txt and us/i1040-recovery-rebate-worksheet-2021-p59.txt, line 1: “If filing a joint return, go to line 2.”	All three statutory sections are absent from the available corpus. Captured from govinfo's 2020/2021 annual editions.

The 5219-S capture also contains subsection 7 in full and serves us-me:eitc-itin-qualifying-children (ruling PR #10527 remains open). Both it and us-me/pl-479-2021-p1.txt contain: “the taxpayer identification number required by Section 32(c)(1)(E) and 32(c)(3)(D) of the Code means a federal individual taxpayer identification number”. This explicitly includes qualifying children under 32(c)(3)(D).

Historical limits to retain in the later register PR:

• Maine's 5219-S PDF is generated in 2026; its subsection histories and the enrolled 2019/2021 acts establish the unchanged wording for the 2024/2025 dispute. Enrolled PL 2019 chapter 527 applies subsection 6 from TY2020; PL 2021 chapter 479 applies subsection 7 from TY2021.
• Maine's enrolled PL 2017 chapter 474 (enacted in 2018) adds 5213-A(6)(C), with Part B §26 applying that amendment from TY2018. The candidate's 2015 start is not supported by this evidence; the credit itself starts in 2016. No candidate edits are included here.
• The HAR capture is the agency-hosted unofficial compilation as of December 31, 2025. Its section history records the 1994 amendment and supports the rule predating 2022. It retains the historical $1,040 regular amount; the N-11 tables supply the later $9,288 amount.
• Hawaii N-11 captures cover the published 2022–2025 exemption tables and 2023–2025 line 6a. New York captures are 2025 editions; identical wording in every earlier candidate year is not asserted.

Two required documents remain uncaptured; these entries are not yet ready to register:

• Arkansas DFA Subject 208 (2009): historical official URL redirects to the DFA homepage, returning HTML rather than the PDF. The indexed agency PDF URL returns HTTP 404 and is indexed as a later 2023 revision. No substitute or cached text is committed.
• Maine's 2025 Schedule PTFC/STFC returns HTTP 403, including a browser User-Agent retry and browser retrieval. No substitute is committed.

Validation: all 28 capture bodies checked against the declared page extractions, excerpts checked after whitespace normalization, and SHA256s recorded. make format passed; its unrelated documentation-only reformat was restored to preserve scope. Required policyengine_us/tests/code_health/test_source_conflicts.py: 103 passed in 464.34s, run alone in the foreground with the 4 GB cap and four numeric threads. Commit scope verified: only the 28 captures and one changelog fragment.

impact: none (source captures only, no model change)

axiom: n/a

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