[MaxGhenis]

The source-conflict register (TheAxiomFoundation/rulespec-us known-source-conflicts.yaml) needs these captures for the Maryland conflict that source_conflicts/candidates.yaml lists as us-md:capital-gains-surtax-short-term-gains. #9898 put that candidate's reading on main: Maryland's 2% surtax applies to net capital gain as 26 U.S.C. 1222(11) defines it, so a net short-term capital gain adds nothing to the base. The corpus release the register pins doesn't hold the Comptroller's texts, so the new entry will cite them under pending_texts and pin each capture by its sha256 and the commit that lands this PR on main. No model code changes.

Captures (source_conflicts/sources/us-md/):

Capture	Source	What the page holds
technical-bulletin-58-2025-p1.txt	Technical Bulletin No. 58 (Dec. 29, 2025), file page 1	Section I defines "net capital gain" by IRC § 1222(11) and describes the 2% tax on net capital gain included in Maryland AGI, for filers with federal AGI above $350,000.
form-502cg-instructions-2025-p2.txt	2025 Form 502CG instructions, file page 2	Line 1: residents enter the federal net capital gain income from Line 1c of Form 502.
resident-booklet-2025-p13.txt	2025 resident booklet, file page 13	Line 1c: the net capital gain or loss "reported as taxable income on Line 7a of the federal Form 1040".

Each file opens with the source URL and the extraction method. Below that header comes pdftotext's default reading-order output for the one page, unedited, and a fresh extraction from today's PDFs matches it byte for byte.

We fetched these PDFs on November 8, 2026. The booklet's PDF records a change on April 21, 2026, so the table below names the versions we captured:

PDF	Last modified	sha256
tb-58.pdf	Dec. 29, 2025	7cd14115ebbc409060635cf6e26a2249d5f39be5f9913b197dbd89f34bd23c6e
502cg.pdf	Jan. 29, 2026	8e0a3f2928d010aef85a28ac5480414875dc6778b4a2f57d3ae099bcddd6055f
resident-booklet.pdf	Apr. 21, 2026	17bc9f77e055c0570daee8840921e635b1b0952a39d54f28e33516699b9b6ba5

impact: none; no variable or parameter changes (source captures only)

axiom: n/a: source captures for the source-conflict register; no model change

🤖 Generated with Claude Code

[MaxGhenis]

US + core hub merge audit, us#10718 at c605168fbd709bdc7459241f0f7b6c6990c3a7d6 (squash): Capture Maryland's capital gains surtax sources for the source-conflict register.

• Reviews:
  • An independent review approved ece5a68e82. It downloaded the three PDFs fresh, and each capture's text below its header matched its own pdftotext extraction byte for byte. Running rulespec-us's verify_pending_texts with the pinned matcher, it found all three planned excerpts in the captures.
  • Its five findings concerned wording: the description implied the register entry already existed, and the changelog fragment had no verb. c605168fbd keeps the three captures byte for byte and rewords the fragment, and the description and the commit message carry the rest.
  • A second pass approved c605168fbd. It confirmed the captures' blobs, and the PDF digests and dates in the description.
• Scope: three new files under source_conflicts/sources/us-md/ and a changelog fragment. No code, parameter or test changes, and no code-health test reads the captures.
• Gates checked live at merge:
  • gh pr checks exits 0;
  • the latest Pull request run at the head concluded success (run 42472543399);
  • MERGEABLE;
  • not a draft;
  • no reviewer's latest review requests changes;
  • the semantic-overlap guard;
  • the merge pins the head.
• Next: the rulespec-us register entry for us-md:capital-gains-surtax-short-term-gains pins this merge's commit and the three captures' sha256 values.

🤖 Generated with Claude Code