[MaxGhenis]

Adds DLIR's 2003 maximum weekly wage base, $702.38, to Hawaii's employee temporary disability insurance contribution. It also extends the federal 401(k) limits back to 2003, since Hawaii's wage formula subtracts deferrals and the model caps deferrals at those limits.

This PR stacks on PolicyEngine/policyengine-us#10677, so merge that first. PR CI runs on PRs into main, so this one targets main. Until #10677 merges, the diff also shows its commits.

axiom: TheAxiomFoundation/rulespec-us#2052 queued, now with the 2003 notice and the 2003 federal limits (HRS 392-43, 392-3, 392-5 and 383-11 with DLIR's yearly notices; 26 USC 402(g) and 414(v)). Missing corpus text still blocks the signed encoder, and each billed encoder run needs separate approval.

The 2003 notice

DLIR's Disability Compensation Division dated the 2003 notice December 15, 2002, and the department linked it from its homepage by January 2003. The archived PDF holds a scanned page with no text layer, so I read its figures from the image and checked them against OCR.

Item	TDI column
State average annual wage	30,184.73
Divided by 52	580.48
Multiplied by 1.21: maximum weekly wage base	702.38
Multiplied by 0.5%: maximum weekly deduction	3.51

The base follows HRS 392-43(b)(2) under either rounding order: 580.48 × 1.21 = 702.3808, and 30,184.73 ÷ 52 × 1.21 ≈ 702.3754. The deduction equals 0.5% of the base, rounded to the cent. Under the notice's footnote, an employer may withhold at most 0.5% of weekly wages, up to $3.51.

What this PR changes

• Adds 702.38 for 2003 to maximum_weekly_wage_base.yaml, with the notice's link. The zero now marks the years before 2003.
• Starts the 0.5% rate in employee_rate.yaml in 2003, citing the 2003 notice.
• Starts the 401(k) and 403(b) deferral exclusions in excluded_payments.yaml in 2003, the first year of the federal limit that the deferral variables read.
• Starts the federal 401(k) elective deferral limit ($12,000), catch-up amount ($2,000 in every bracket from age 50) and catch-up age (50) in 2003, from page 6 of the IRS cost-of-living table. The age parameter also cites 26 USC 414(v)(5)(A), since 26 CFR 1.414(v)-1(i)(1) applies the statute from 2002 and the regulation's paragraphs from 2004.
• Moves hi_tdi's verified_start_year in programs.yaml to 2003.

The contribution for a Hawaii worker earning $50,000 in 2003 rises from zero to $182.62 (0.5% × 52 × $702.38). Later years don't change.

Hawaii law in 2003

The legislature didn't amend HRS 392-43, 392-3, 392-25 or 383-11 between 2000 and 2006. In Act 212 (2003), section 6, it amended HRS 392-5 from July 1, 2003, renaming the commission-only insurance agents that paragraph (15) excludes "insurance producers". The model can't identify those workers in either year.

2000–2002

I found no notice for 2000, 2001 or 2002, so those years keep the zero that marks them unmodeled. I searched:

• The Internet Archive, one query at a time: DLIR's homepages, every captured dlir.state.hi.us file named for wages, DCD, TDI, benefits, maximums or disability from 1998 to 2005, and the www.state.hi.us/dlir/, hawaii.gov/labor/ and hawaii.gov/dlir/ trees. The earliest wage base notice in the archive covers 2003, and none of the DLIR homepages it captured from February 2001 to November 2002 links a notice.
• DLIR's Form DC-1 summaries from 2000 to 2002. They let employers deduct up to 0.5% of weekly wages "up to the maximum set annually by the Division" and give no figure.
• DLIR's annual reports for FY1999, 2002 and 2003, which give unemployment insurance figures. In the FY2003 report, the department planned to finish the division's website in early 2004.
• The U.S. Department of Labor's comparisons of state unemployment insurance laws (TDI tables for 2001, 2003 and 2004) and Table 9.C1 of the SSA Annual Statistical Supplement. They give benefit amounts and payroll totals but no wage base.
• Hawaii's workers' compensation data book and unemployment insurance annual report, which give those programs' maximums.
• Web and catalogue searches across Honolulu newspapers, Pacific Business News, the legislature and its reference bureau, library catalogues, and payroll and insurer pages. Google Books refused automated queries, and the state library catalogue's host didn't resolve.

Invariants

The invariants #10677 states now cover 2003. The stored notice table in test_hi_temporary_disability_insurance.py includes 2003, so the parameter, formula and deduction checks run on it. The Hypothesis tests (bounds, monotonicity in wages, state masking, tax unit totals, previous-year history and the weekly statute) now sample 2003 with the other years.

Tests

• YAML: three new 2003 Hawaii cases cover the capped contribution, a deferral cut to the 2003 limit and the age-50 catch-up. Two cases move from 2003 to 2002 to keep the zero boundary, and six federal cases check the 2003 limit and catch-up. The two Hawaii files and the two federal files pass all 106 cases locally.
• Python: the Hawaii module, test_irmaa_first_modeled_year.py, test_payroll_contributions.py and test_state_payroll_premium_deduction_share_invariants.py are still running locally. This draft stays open until they pass and an independent review agrees.

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