Implement Oklahoma Unemployment Insurance (ref #8264)

[daphnehanse11]

Summary

Implements Oklahoma Unemployment Insurance (administered by the Oklahoma Employment Security Commission, OESC).

Closes #8264

Regulatory authority

• 40 O.S. Title 40 — Oklahoma Employment Security Act
• OESC Claimant Handbook OES-339
• Enrolled HB 1933 (2022) — 16-week duration
• OESC Important Numbers 2025
• OESC Important Numbers 2026

Monetary eligibility (§2-207)

A claimant is monetarily eligible if EITHER:

• Test A: base-period taxable wages >= $1,500 AND base-period total wages >= 1.5 × high quarter wages
• Test B: base-period taxable wages > 0 AND base-period total wages >= the annual taxable wage base

Annual taxable wage base

Year	Amount
2025	$28,200
2026	$25,000
(Pre-2025 default: $27,000)

Weekly benefit amount (§2-104)

• WBA = floor(high quarter taxable wages / 23)
• Clamped to [$16, max_amount]
• Max amount (OESC Board determination):

  Year	Max WBA
  2024	$519
  2025	$541
  2026	$649

Maximum benefit amount (§2-106, HB 1933)

• MBA = WBA × max_weeks
• max_weeks = 26 before 2023, 16 from 2023-01-01

Partial benefits (§2-105)

• Weekly payable = max(0, WBA - max(0, weekly_earnings - $100))

Annual benefit

• ok_ui = min(weekly_payable × weeks_unemployed, MBA)
• Gated by ok_ui_monetarily_eligible and Oklahoma state code

Requirements coverage

REQ	Description	Param	Variable	Test
001	Base period	-	ok_ui_base_period_, ok_ui_high_quarter_	-
004	Test A	eligibility/min_taxable_wages, min_total_wages_multiplier	ok_ui_meets_high_quarter_test	ok_ui_meets_high_quarter_test.yaml
005	Test B	tax/payroll/unemployment/taxable_wage_base	ok_ui_meets_alternate_wages_test	ok_ui_meets_alternate_wages_test.yaml
006	A OR B	-	ok_ui_monetarily_eligible	ok_ui_monetarily_eligible.yaml
011	WBA formula	wba/divisor	ok_ui_weekly_benefit_rate	ok_ui_weekly_benefit_rate.yaml
012	WBA clamp	wba/min_amount, wba/max_amount	ok_ui_weekly_benefit_rate	ok_ui_weekly_benefit_rate.yaml
015	MBA	-	ok_ui_maximum_benefit_amount	ok_ui_maximum_benefit_amount.yaml
016	max_weeks	mba/max_weeks	ok_ui_maximum_benefit_amount	ok_ui_maximum_benefit_amount.yaml
018	Partial	partial/disregard	ok_ui_weekly_payable	ok_ui_weekly_payable.yaml
021	Annual	-	ok_ui	ok_ui.yaml + integration.yaml
022	Eligibility gate	-	ok_ui (defined_for)	ok_ui.yaml + edge_cases.yaml
013	Handbook example	-	-	ok_ui_weekly_benefit_rate.yaml Case 1 ($14,000 → $519)

Not modeled

30 NOT-MODELED items, listed in the scope decision. The most notable:

• Able/available/seeking-work tests (§2-202, §2-205.1)
• One-week waiting period (§2-206)
• Disqualifications (voluntary quit, misconduct, drug/alcohol, suitable-work refusal, labor disputes, pension offset, seasonal, back-pay)
• §1-231 16→20→26 week claim-volume escalation (treated as fixed 16 weeks per issue OK unemployment insurance #8264)
• Alternative/extended base periods (§1-202.1, §1-202.2)
• Alien-status rules (§2-208)
• Extended Benefits (§§2-701 et seq.)

Historical notes

• Maximum duration was reduced from 26 to 16 weeks by HB 1933, effective 2023-01-01.
• $1,500 minimum taxable wage threshold has been in statute since 1980.
• $100 partial-benefit disregard has been in statute since 1994.
• Maximum WBA is reset annually by the OESC Board (§2-104(B)).

Files added

policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/
├── eligibility/
│   ├── min_taxable_wages.yaml
│   └── min_total_wages_multiplier.yaml
├── wba/
│   ├── divisor.yaml
│   ├── min_amount.yaml
│   └── max_amount.yaml
├── mba/
│   └── max_weeks.yaml
├── partial/
│   └── disregard.yaml
└── index.yaml

policyengine_us/variables/gov/states/ok/oesc/unemployment_insurance/
├── ok_ui.py
├── ok_ui_base_period_taxable_wages.py
├── ok_ui_base_period_total_wages.py
├── ok_ui_gross_weekly_earnings.py
├── ok_ui_high_quarter_taxable_wages.py
├── ok_ui_maximum_benefit_amount.py
├── ok_ui_meets_alternate_wages_test.py
├── ok_ui_meets_high_quarter_test.py
├── ok_ui_monetarily_eligible.py
├── ok_ui_weekly_benefit_rate.py
└── ok_ui_weekly_payable.py

policyengine_us/tests/policy/baseline/gov/states/ok/oesc/unemployment_insurance/
├── edge_cases.yaml
├── integration.yaml
├── ok_ui.yaml
├── ok_ui_maximum_benefit_amount.yaml
├── ok_ui_meets_alternate_wages_test.yaml
├── ok_ui_meets_high_quarter_test.yaml
├── ok_ui_monetarily_eligible.yaml
├── ok_ui_weekly_benefit_rate.yaml
└── ok_ui_weekly_payable.yaml

policyengine_us/parameters/gov/states/ok/tax/payroll/unemployment/
└── taxable_wage_base.yaml (extended with 2025/2026 values)

changelog.d/
└── ok-ui.added.md

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (4c6ac7e) to head (68139b5).
⚠️ Report is 44 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff            @@
##              main     #8265   +/-   ##
=========================================
  Coverage   100.00%   100.00%           
=========================================
  Files            3        11    +8     
  Lines           49       142   +93     
=========================================
+ Hits            49       142   +93     

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[daphnehanse11]

Rebased onto current main (branch is now main + 6 commits). One substantive change during the rebase: the adds = ["ok_ui"] wiring into the federal unemployment_compensation variable was removed — newer policyengine-core rejects adds combined with uprating, and that income-flow integration is deferred to the umbrella PR #8303 pending policyengine-us-data support (per @MaxGhenis's guidance there). The PR now implements ok_ui as a standalone program. Oklahoma suite passes 56/56 locally.

[DTrim99]

Program Review — via /review-program (multi-agent audit)

PR: #8265 — Oklahoma Unemployment Insurance (new program, OK, 2022–2026)
Scope: 11 variables, 10 new + 1 modified parameter YAMLs, 9 test files, programs.yaml entry (verified_years: "2022-2026"), changelog fragment.
Validators: regulatory review, reference validation, code-pattern audit, test-coverage review, PDF source audit (statute + yearly numbers), 2 independent code-path verifiers.

Source Documents

#	Document	Link
1	Title 40 O.S. (Employment Security Act) — §§1-201, 1-217, 1-223, 1-231, 2-102, 2-104, 2-105, 2-106, 2-207	https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf
2	HB 1933 (2022), enrolled — 26→16 week duration cut, eff. 2023-01-01	https://www.oklegislature.gov/cf_pdf/2021-22%20ENR/hB/HB1933%20ENR.PDF
3	OESC Employer Important Numbers 2023	https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2023.pdf
4	OESC Employer Important Numbers 2024	https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2024.pdf
5	OESC Employer Important Numbers 2025	https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Important-Numbers-2025.pdf
6	OESC Employer Important Numbers 2026 — note the official URL carries the "Improtant" typo; it resolves to a real PDF, so the PR's hrefs are correct as-is	https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf
7	OESC "Oklahoma UI Tax Rates by Industry, Establishment Size and County" (Feb 2022 report; Table 1 covers 2011–2022 wage base / max WBA / MBA / conditional factors)	cited in PR (oklahoma-ui-tax-rates-industry-size-county-2021.pdf)
8	OES-339 Claimant Handbook (Rev. 05-2025)	cited in PR
9	USDOL Significant Measures of State UI Tax Systems, CY2024 (OK page — corroborates 2024 wage base $27,000)	https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf

All five primary PDFs were fetched and text-extracted; every 2022–2026 dollar value was checked against them (see Source Audit Summary).

Branch Status

⚠ PR branch is 41 commit(s) behind main. Consider rebasing before merge. Review scoped to merge-base diff; staleness did not affect findings.

Critical (Must Fix)

1. 2022 base_period_wages_share = 1 (no cap) contradicts the statute — 2022 MBA overstated by up to ~88%. (CONFIRMED by code-path verification)
   File: policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/mba/base_period_wages_share.yaml (1980-07-01: 1, first real cap at 2023-01-01: 0.4).
   Citation: 40 O.S. §2-106(3); HB 1933 enrolled text; OESC Feb-2022 tax-rates report, Table 1.
   HB 1933 rewrote only §2-106 paragraph (1) (the weeks multiple) — paragraphs (2)/(3), the conditional-factor percentage caps, are pre-existing law carried forward unchanged. There was never a year with a 100% share; the statutory range is 40–50%. Table 1 of the PR's own cited source shows the conditional factor was D in 2021–2022, so the 2022 base-period-wages cap was 40%. The PR's own mba/max_amount.yaml 2022 value ($9,900 = 20% of average annual wage) already encodes factor D for §2-106(2) in 2022 — the two parameters are internally contradictory. The wrong value is load-bearing: ok_ui_maximum_benefit_amount.py computes min(26×WBA, $9,900, 1×BPW) instead of min(26×WBA, $9,900, 0.4×BPW); the cap binds for any claimant with base-period wages < ~2.83× high-quarter wages (a broad, realistic band — Test A only requires 1.5×). Example: HQW $8,000 / BPW $12,000 → repo MBA $9,022 vs statutory $4,800. 2022 is claimed (programs.yaml verified_years: "2022-2026") and tested — the existing 2022 tests just happen to sit outside the binding band.
   Fix: 2022-01-01: 0.4 (or, if backdating is kept, use Table 1's factor history: 0.5 for no-factor years, 0.4 for 2021–2022 — never 1). Add a 2022 test in the binding band (e.g. HQW $6,900 / BPW $12,000 → MBA $4,800).

2. taxable_wage_base.yaml history replacement silently changes/breaks pre-2022 OK payroll tax.
   File: policyengine_us/parameters/gov/states/ok/tax/payroll/unemployment/taxable_wage_base.yaml.
   This pre-existing parameter is consumed outside the new program by policyengine_us/variables/gov/states/tax/payroll/unemployment/taxable_earnings_for_state_unemployment_tax.py (generic state selector; OK registered in _jurisdictions.py). The PR deletes the old 0000-01-01: 27_000 anchor and starts the series at 2022-01-01: 24_800. The new 2022–2026 values are the correct OESC figures (the old flat $27,000 was only right for 2024), but pre-2022 is now undefined: simulations of years ≤ 2021 touching OK state unemployment payroll tax will backward-extrapolate to $24,800 (or error), instead of the previous $27,000 behavior.
   Fix: keep a pre-2022 anchor (e.g. 2021-01-01: 24_000 per the Feb-2022 report's Table 1, which lists 2011–2022 values if fuller backdating is wanted). Expect OK payroll-tax diffs for 2022/2023/2025/2026 in any regression comparison — an intended accuracy improvement, but worth stating in the PR body.

3. os40.pdf#page=XX statute anchors are internally inconsistent — the same section is cited at different pages in different files.
   Files: wba/divisor.yaml, wba/min_amount.yaml, wba/max_amount.yaml (§2-104 at #page=50) vs ok_ui_weekly_benefit_rate.py (§2-104 at #page=49); partial/disregard.yaml (§2-105 at #page=51) vs ok_ui_weekly_payable.py (§2-105 at #page=50); ok_ui_base_period_total_wages.py (§2-207 at #page=56 mixed with #page=42).
   A section cannot be on two pages; printed-page vs file-page offsets into the 340-page consolidated Title 40 PDF are the likely cause. Render os40.pdf and confirm the file page for each of §1-201(48), §1-223, §1-231, §2-104, §2-105, §2-106, §2-207, then make every citation of a given section use the same #page. A wrong statute anchor is worse than none.

4. taxable_wage_base.yaml re-hosted statute anchors unverified.
   File: policyengine_us/parameters/gov/states/ok/tax/payroll/unemployment/taxable_wage_base.yaml.
   The PR replaces the old oksenate.gov citation (#page=32, §1-223) with oklegislature.gov anchors: §1-201(48) at #page=23, §1-223 at #page=44. The statutory content is correct (verified against OSCN HTML), but the host/edition changed and the page numbers were not carried over reliably — confirm both file pages as part of item 3.

5. edge_cases.yaml is a forbidden aggregate test file — merge into the per-variable test files.
   File: policyengine_us/tests/policy/baseline/gov/states/ok/oesc/unemployment_insurance/edge_cases.yaml (530 lines, Cases 1–23).
   Repo/skill convention: edge cases are appended to the existing {variable}.yaml files, never collected in a new file. Redistribute: Cases 1–6 → ok_ui_meets_high_quarter_test.yaml / ok_ui_meets_alternate_wages_test.yaml / ok_ui_monetarily_eligible.yaml; 7–12 → ok_ui_weekly_benefit_rate.yaml; 15–18 → ok_ui_weekly_payable.yaml; 19–20 → ok_ui_maximum_benefit_amount.yaml; 13–14, 21–23 → ok_ui.yaml. The cases themselves are mostly good — this is structural, not functional.

Should Address

1. §2-207(A)(2): the 1.5× monetary-eligibility prong is applied to taxable high-quarter wages; the statute and all OESC public guidance use unqualified "wages." (CONFIRMED by code-path verification; LOW practical severity — narrow affected population)
   File: policyengine_us/variables/gov/states/ok/oesc/unemployment_insurance/ok_ui_meets_high_quarter_test.py (multiplies min_total_wages_multiplier by ok_ui_high_quarter_taxable_wages).
   Citation: 40 O.S. §2-207(A)(2) ("one and one-half (1 1/2) times the amount of wages ... in which the wages were highest" — unqualified, contrast prong (1)'s "Taxable wages"); §1-218 ("wages" = uncapped remuneration); OES-339 handbook and the OESC website both phrase the test with plain "wages," so the ambiguity defense fails. The model also has no ok_ui_high_quarter_total_wages variable, so the statutory quantity is unrepresentable and the high quarter is implicitly identified by taxable rather than total wages. Verified impact: for all inputs consistent with the PR's own variable semantics, only the intermediate boolean can flip — final ok_ui_monetarily_eligible is rescued by Test B (any claimant with a quarter above the wage base necessarily passes Test B), and no PR test changes outcome; a final-outcome divergence is constructible only under exotic annual-cap wage timing. Fix: add an ok_ui_high_quarter_total_wages input and use it in the 1.5× comparison; at minimum document the taxable-wage proxy and its no-final-effect property.

2. Post-2025 duration escalation (§2-106(1)(c) / §1-231) held at a fixed 16 weeks; possible 2024 amendment uncited.
   File: policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/mba/max_weeks.yaml (stops at 2023-01-01: 16).
   Citation: 40 O.S. §2-106(1)(c) ("between sixteen (16) and twenty (20) times ... dependent upon the state's average unemployment insurance claims"); §1-231(B) (16 weeks at ≤5,000 average claims, escalating to 26 above 40,000 continued claims). Holding 16 matches the low-claims branch and the Rev. 05-2025 handbook, and the limitation is disclosed in the ok_ui.py docstring — but confirm 16 was operative for 2025/2026, and note OSCN shows §1-231 was amended by HB 3596 (Laws 2024, eff. Nov 1 2024): verify the modeled values survive the amendment and add the HB3596 citation if it governs 2025+.

3. §2-106(2) average-annual-wage cap is unmodeled and its mba/max_amount proxy is under-documented (and a no-op post-2023).
   Files: policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/mba/max_amount.yaml; policyengine_us/variables/gov/states/ok/oesc/unemployment_insurance/ok_ui.py (docstring).
   Citation: 40 O.S. §2-106(2) (applicable % of state average annual wage, rounded to nearest $100). The 2023–2026 published values (7,888/8,304/8,656/10,384) equal exactly 16 × max WBA and are not $100 multiples, so they cannot be the §2-106(2) statutory quantity — arithmetically the parameter never binds post-2023 (min(WBA×16, maxWBA×16) = WBA×16). The omission appears benign (the §2-106(2) leg should never bind under any conditional-factor pairing), but neither ok_ui.py's "Not modeled" inventory nor max_amount.yaml's description says the parameter is an OESC-published proxy. Document both.

4. Docstring corrections.
   Files: ok_ui_high_quarter_taxable_wages.py, ok_ui_base_period_taxable_wages.py, ok_ui.py.
   (a) The input docstrings say taxable wages are "capped at the Oklahoma taxable wage base per quarter"; §1-201(48) caps taxable wages per calendar year. (b) The ok_ui.py "Not modeled" inventory omits §2-106(2) (see item 3) and the §1-217(B)(2) 15% wage/hour-loss prong of the deemed-unemployed test — add both.

5. Missing boundary tests for parameter year-steps and cap interactions (no formula variable is untested, but several parameter values are never exercised):
   Files: policyengine_us/tests/policy/baseline/gov/states/ok/oesc/unemployment_insurance/*.yaml.

   • 2026 Test-B wage-base boundary (the only downward step, $28,200 → $25,000): add total_wages 25_000 → true / 24_999 → false to ok_ui_meets_alternate_wages_test.yaml.
   • WBA max clamp for 2023 ($493) and 2025 ($541) in ok_ui_weekly_benefit_rate.yaml (only 2022/2024/2026 clamps are pinned there).
   • A case where the statewide mba/max_amount is the sole binding cap (e.g. 2025: HQW $20,000 → WBR 541, 541×16 = $8,656 = max_amount; total wages $100,000).
   • The 2026 base_period_wages_share step (0.4 → 0.475) binding (e.g. 2026: HQW $10,000, total $12,000 → MBA $5,700).
   • Share cap binding while weeks_unemployed < max_weeks (confirms min() ordering in ok_ui.py).
   • A 2023 case confirming the 16-week regime took effect exactly at 2023-01-01 (no 2023 test exists at all).
   • Per Critical 1's fix, a 2022 case where the 40% share cap binds.

6. Negative-input guard: negative ok_ui_base_period_total_wages yields a negative MBA and negative ok_ui (latent bug).
   Files: ok_ui_maximum_benefit_amount.py, ok_ui.py, ok_ui_weekly_benefit_rate.py.
   min_(min_(WBR×weeks, max_amount), total_wages×share) with negative total wages returns the negative product, which then propagates through ok_ui = min(payable×weeks, MBA). Also, no test proves the $16 WBA floor holds against a negative HQW (floor(−5,000/23) = −218 → max(−218, 16) = 16). Add both cases; guard with max_(..., 0) if the negative-MBA probe confirms the bug.

7. Zero-default wage inputs — add a microsimulation documentation note.
   Files: ok_ui_base_period_taxable_wages.py, ok_ui_base_period_total_wages.py, ok_ui_high_quarter_taxable_wages.py, ok_ui_gross_weekly_earnings.py.
   These are direct inputs (default_value = 0; quarterly wages are not derivable from annual microdata), so in microsimulation ok_ui is 0 for the entire population — a household-calculator-only estimate by design (the entry is economy: false / household: true, mirroring AL UI). No prescriptive default is warranted; document the zero-default consequence in the variable docstrings/PR body so reviewers don't expect aggregate or net-income effects.

8. Reference formatting: page numbers embedded in title: strings.
   Files: mba/max_amount.yaml ("... 2021, page 2"), wba/max_amount.yaml (two instances, incl. "OES-339 ... page 4"), taxable_wage_base.yaml ("... 2021, page 2").
   Page numbers belong in href: (#page=XX, already present) — drop them from the titles.

9. Description wording: value 1.5 described as a "share."
   File: policyengine_us/parameters/gov/states/ok/oesc/unemployment_insurance/eligibility/min_total_wages_multiplier.yaml ("this share of high quarter wages"). A value > 1 is a multiple, not a share — reword to "this multiple of high quarter wages" (the label already says "multiplier").

Suggestions

1. Add OSCN per-section HTML mirrors alongside the monolithic PDF. Deep #page links into the 340-page os40.pdf break on re-pagination. Verified stable per-section URLs: §2-104 oscn.net/...CiteID=77164, §2-105 77165, §2-106 77166, §2-207 77177, §1-201 77132, §1-223 77157, §1-231 492632.
2. Subsection precision in reference titles. mba/max_amount.yaml and mba/max_weeks.yaml cite bare "§2-106"; add the paragraph (e.g. "§2-106(1)") to match the pattern used elsewhere ("§2-207(A)(1)", "§2-104(B)").
3. Surface the "Not modeled" inventory in app-facing metadata, not just the ok_ui.py source docstring, so users see the disqualification/waiting-week/alternative-base-period limitations.
4. ok_ui_gross_weekly_earnings naming: label says "weekly" but definition_period = YEAR (intentional, documented); a caveat in the label/app docs would reduce confusion since the partial-benefit math treats it as one week's earnings.
5. PR-body note that ok_ui is intentionally not wired into unemployment_compensation or household net income (standalone modeled estimate, consistent with the AL UI pattern) so reviewers don't expect a net-income effect. Minor test idiom note: several edge cases attach absolute_error_margin: 0.01 to outputs that include booleans — harmless (margin < 1 does not void a boolean) and needed for the co-checked currency outputs; no action.

Source Audit Summary

Audit	Checked	Matches	Mismatches	Notes
Statute audit (§§2-102, 2-104, 2-105, 2-106, 2-207, 1-217, 1-231; HB1933; OES-339)	18	17	1	Mismatch: §2-207(A)(2) taxable vs plain wages → verified CONFIRMED, low severity (Should Address 1)
Yearly numbers audit (wage base, max WBA, max MBA, share, $1,500 floor, effective dates; 2022–2026)	21	20	1	Mismatch: 2022 share = 1 vs statutory 0.4 → verified CONFIRMED, critical (Critical 1). All dollar values incl. 2022 corroborated from the PR's own cited sources
Total	39	37	2	Both mismatches independently CONFIRMED by dedicated code-path verifiers

The reference validator's inability to machine-read the OESC bulletins (S1 in its report) was superseded by the PDF audit, which fetched and read all of them — every 2022–2026 dollar value is now source-corroborated. Remaining open reference risks are the page anchors (Critical 3–4) and the HB3596 question (Should Address 2).

Validation Summary

Check	Result
CI	✅ All 33 checks pass
Regulatory review (Validator 1)	✅ Core formulas (WBA, partial, MBA lesser-of, A/B tests) match statute; 0 critical
Reference validation (Validator 2)	⚠ 2 critical (page-anchor inconsistencies; re-hosted anchors)
Code-pattern audit (Validator 3)	⚠ 1 critical (taxable_wage_base history), 4 should-address
Test coverage (Validator 4)	⚠ 1 critical (edge_cases.yaml), 7 should-address; all 7 formula variables have dedicated tests, integration test present
PDF source audit	✅ 37/39 values match; 2 confirmed mismatches (above)
Code-path verification	✅ Both mismatches traced end-to-end; severities assigned (LOW / CRITICAL)
Changelog fragment	✅ changelog.d/ok-ui.added.md
programs.yaml entry	⚠ verified_years: "2022-2026" claim is undermined by Critical 1 for 2022

Review Severity: REQUEST_CHANGES

Five critical findings — one confirmed regulatory value error active in a claimed/tested year (2022 MBA cap), one cross-program parameter-history regression, two citation-integrity blockers, and one test-structure violation — require changes before merge. The core program logic is otherwise sound and thoroughly source-verified.

Next Steps

1. Run /fix-pr 8265 to apply the fixes above (start with Criticals 1–2, then the anchor reconciliation, then redistribute edge_cases.yaml).
2. Rebase onto main (branch is 41 commits behind) and re-run CI.
3. Render os40.pdf locally (poppler) to pin the true file pages for each cited section before updating anchors.
4. After Critical 1's fix, re-confirm the programs.yaml verified_years: "2022-2026" claim (or drop 2022).

🤖 Generated by /review-program (Claude Code multi-agent review)

[DTrim99]

Fixes Applied (from Program Review)

Commit 68139b5 addresses all actionable findings from the review above.

Critical

• 2022 MBA cap corrected: mba/base_period_wages_share.yaml now applies 0.4 in 2022 (conditional factor D per 40 O.S. § 2-106(3) and the OESC table) instead of an uncapped 1 — the percentage caps pre-existed HB 1933, which only rewrote the weeks multiple. A 2022 binding-band test was added (HQW $6,900 / BPW $12,000 → MBA $4,800).
• Restored the wage-base anchor: the PR had deleted the pre-existing 0000-01-01: 27_000 value from taxable_wage_base.yaml, silently changing pre-2022 OK payroll tax. The anchor is restored ahead of the new 2022–2026 series; the payroll consumer test passes unchanged.
• Every os40.pdf page anchor reconciled to verified file pages (§ 1-201(48) p23, § 1-223 p44, § 1-231 p48, § 2-104 p50, § 2-105 p51, § 2-106 p51, § 2-207 p56) — the previously inconsistent § 2-104/§ 2-105 cites now agree everywhere.
• Aggregate edge_cases.yaml dissolved: its 23 cases were redistributed into the per-variable test files (eligibility, WBA, payable, MBA, ok_ui) with titles preserved, then the file was removed.

Should Address

• § 2-207(A)(2) wage-basis deviation documented: the statute applies the 1.5× test to unqualified (total) wages; the implementation uses taxable high-quarter wages as a proxy. Documented in the docstring rather than adding a new zero-default input — the verifier confirmed the deviation affects only capped high-quarter earners and Test B rescues final eligibility in modeled cases.
• HB 3596 (Laws 2024) verified and cited for the 16-week duration floor from 2025; the § 2-106(1)(c)/§ 1-231 16–26-week escalator documented as unmodeled.
• Corrected docstrings: the wage-base cap is per calendar year (§ 1-201(48)), not per quarter; the 2023–26 mba/max_amount values documented as OESC-published 16×max-WBA proxies for the § 2-106(2) cap; not-modeled inventory (disqualifications, waiting week, alternative base period, 15% wage-loss prong) surfaced in the app-facing documentation string.
• Negative-wages guard: ok_ui_maximum_benefit_amount now floors base-period wages at 0 (negative inputs previously produced a negative MBA and negative ok_ui); the $16 WBA floor already covered negative high-quarter wages. Tests added.
• New boundary tests: 2026 Test-B wage-base step ($24,999/$25,000), WBA max clamps for 2023 ($493) and 2025 ($541), MBA max_amount sole-binding case, 2025 share-binding case, 2023 16-week seam.
• Zero-default microsim notes on the four wage inputs; "share" → "multiple" wording; page numbers stripped from reference titles.

Suggestions

• Stable OSCN per-section HTML references added beside the monolithic os40.pdf; subsection precision in § 2-106 titles; gross_weekly_earnings label now flags the YEAR-period/weekly-figure convention.

Skipped (deliberate)

• Wiring ok_ui into unemployment_compensation/net income — intentionally standalone, deferred to Draft: Integrate modeled state unemployment insurance into income flows #8303 per @daphnehanse11's note.
• Switching the 1.5× test to a new total-wages input variable (documented proxy instead — see above).

Verification

• All 67 OK UI YAML tests pass locally, plus the OK payroll wage-base consumer test (1/1) confirming pre-2022 behavior is identical to main.
• ruff format + check clean.

🤖 Applied via /fix-pr (Claude Code)