Add Washington millionaires tax to baseline (ESSB 6346)

[DTrim99]

Summary

Implements the Washington millionaires tax (ESSB 6346) which was signed into law, moving the provisions from the contributed reform (PR #7761) to baseline and removing the contributed reform code.

Key provisions:

• 9.9% tax on Washington taxable income (effective January 1, 2028)
• $1,000,000 standard deduction (same for single and married filers)
• $100,000 charitable deduction cap
• WFTC age expansion to 18+ (effective January 1, 2029)

Regulatory Authority

• ESSB 6346 - Full Text (PDF)
• SB 6346 Bill Summary

Key Sections

Section	Description	Parameter/Variable
Sec. 201	9.9% tax rate	millionaires_tax/rate.yaml
Sec. 314	$1M standard deduction	millionaires_tax/deductions/standard.yaml
Sec. 309	$100K charitable cap	millionaires_tax/deductions/charitable/cap.yaml
Sec. 316	CPI indexing (2030+)	standard.yaml uprating
Sec. 901	WFTC age expansion (18+)	age_expansion/min_age.yaml
Sec. 1205	WFTC effective 2029	age_expansion/in_effect.yaml

Files Added

Parameters

• gov/states/wa/tax/income/millionaires_tax/in_effect.yaml
• gov/states/wa/tax/income/millionaires_tax/rate.yaml
• gov/states/wa/tax/income/millionaires_tax/deductions/standard.yaml
• gov/states/wa/tax/income/millionaires_tax/deductions/charitable/cap.yaml
• gov/states/wa/tax/income/credits/working_families_tax_credit/age_expansion/in_effect.yaml
• gov/states/wa/tax/income/credits/working_families_tax_credit/age_expansion/min_age.yaml

Variables

• wa_millionaires_tax.py - Main tax calculation
• wa_millionaires_tax_base_income.py - Federal AGI base
• wa_millionaires_tax_charitable_deduction.py - Capped charitable deduction
• wa_millionaires_tax_standard_deduction.py - $1M deduction
• wa_millionaires_tax_taxable_income.py - Income minus deductions

Tests

• 10 millionaires tax test cases
• 5 WFTC expansion test cases

Files Removed (contributed reform no longer needed)

• gov/contrib/states/wa/sb6346/ - All contributed parameters
• reforms/states/wa/sb6346/ - Reform implementation
• tests/policy/contrib/states/wa/sb6346/ - Contributed tests

Not Modeled (deferred)

• Full Secs. 302-306 base income modifications (LTCG swap, tax-exempt interest, state tax add-back)
• ITIN filer eligibility for WFTC (Sec. 901(2)(a)(ii)(A))
• Married-filing-separately WFTC eligibility (Sec. 901(2)(a)(ii)(B))
• Sales tax exemptions (Sec. 903-908, effective 2029)
• B&O tax credits (Sec. 909-911)

Test Plan

• Millionaires tax test cases created
• WFTC expansion test cases created
• CI tests pass

🤖 Generated with Claude Code

[codecov]

Codecov Report

❌ Patch coverage is 97.41379% with 3 lines in your changes missing coverage. Please review.
✅ Project coverage is 97.94%. Comparing base (20b8599) to head (877f94a).
⚠️ Report is 208 commits behind head on main.

Files with missing lines	Patch %	Lines
...king_families_tax_credit_age_expansion_eligible.py	86.95%	2 Missing and 1 partial ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##              main    #7908      +/-   ##
===========================================
- Coverage   100.00%   97.94%   -2.06%     
===========================================
  Files            1        9       +8     
  Lines           17      146     +129     
  Branches         0        1       +1     
===========================================
+ Hits            17      143     +126     
- Misses           0        2       +2     
- Partials         0        1       +1     

Flag	Coverage Δ
unittests	97.94% <97.41%> (-2.06%)	⬇️

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[DTrim99]

Program Review: PR #7908 - Washington Millionaires Tax (ESSB 6346)

Source Documents

• PDF: ESSB 6346-S.PL (93 pages)
• Year: 2028 (millionaires tax), 2029 (WFTC expansion)
• Scope: PR changes only

---

Critical (Must Fix)

1. WFTC Age Expansion Has Zero Test Coverage - policyengine_us/tests/policy/baseline/gov/states/wa/tax/income/credits/wa_working_families_tax_credit.yaml

The PR modifies wa_working_families_tax_credit.py to add age expansion logic for 2029 (filers age 18+), but NO tests exist for this feature. This is a critical gap - the code implements functionality that is completely untested.

Required tests:

• Age 18+ without EITC eligibility gets WFTC in 2029
• Age 17 without EITC eligibility gets $0 WFTC in 2029
• Age 18+ without earned income gets $0 WFTC in 2029
• WFTC expansion not in effect for 2028
• Traditional EITC-eligible filer still works in 2029

2. Missing Pre-2028 Millionaires Tax Test - policyengine_us/tests/policy/baseline/gov/states/wa/tax/income/millionaires_tax/wa_millionaires_tax.yaml

No test verifies the tax is $0 before the January 1, 2028 effective date. This is important to confirm the in_effect gating works correctly.

Required test:

- name: No millionaires tax before 2028
  period: 2027
  input:
    state_code: WA
    adjusted_gross_income: 2_000_000
  output:
    wa_millionaires_tax: 0

3. Variable Missing Reference Field - policyengine_us/variables/gov/states/wa/tax/income/millionaires_tax/wa_millionaires_tax_applies.py

The wa_millionaires_tax_applies variable has no reference field, which is required per PolicyEngine standards.

Fix: Add reference field:

reference = "https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Passed%20Legislature/6346-S.PL.pdf#page=6"

4. Incorrect PDF page references - All #page=XX references use printed page numbers instead of PDF file page numbers. Add +2 to each page number (e.g., #page=6 should be #page=8). See table below.

Page Reference Corrections

File	Current	Correct	Section
rate.yaml	#page=6	#page=8	Sec. 201(1)
in_effect.yaml	#page=6	#page=8	Sec. 201(1)
charitable/cap.yaml	#page=12	#page=14	Sec. 309(1)
standard.yaml	#page=13	#page=15	Sec. 314/316
age_expansion/in_effect.yaml	#page=59	#page=61	Sec. 901
age_expansion/in_effect.yaml	#page=111	#page=110	Sec. 1205(1)
age_expansion/min_age.yaml	#page=59	#page=61	Sec. 901(2)(a)(ii)(D)

---

Should Address

1. Variables Use Deprecated documentation Field - Multiple files

Per policyengine-variable-patterns: "Don't use documentation field - use reference instead"

File	Line
wa_millionaires_tax.py	12
wa_millionaires_tax_base_income.py	15
wa_millionaires_tax_taxable_income.py	16
wa_millionaires_tax_charitable_deduction.py	12

Fix: Remove documentation = """...""" blocks from each file.

2. Parameter Descriptions Do Not Follow Standard Format - 6 parameter files

Descriptions should follow: [State] [verb] [category] to [this X] under the [Full Program Name] program.

File	Current	Should Be
millionaires_tax/in_effect.yaml	"Washington applies a millionaires tax if this is true."	"Washington uses this indicator to determine whether the millionaires tax applies."
millionaires_tax/rate.yaml	"Washington millionaires tax rate."	"Washington taxes income at this rate under the millionaires tax."
millionaires_tax/deductions/standard.yaml	"Washington millionaires tax standard deduction."	"Washington deducts this amount as the standard deduction under the millionaires tax."
millionaires_tax/deductions/charitable/cap.yaml	"Washington millionaires tax charitable deduction cap."	"Washington limits charitable deductions to this amount under the millionaires tax."
age_expansion/in_effect.yaml	"Washington expands WFTC eligibility..."	"Washington uses this indicator to determine whether the Working Families Tax Credit age expansion applies."
age_expansion/min_age.yaml	"Washington WFTC minimum age..."	"Washington sets this age as the minimum for eligibility under the Working Families Tax Credit age expansion."

3. Missing Non-Cash Donation Tests - wa_millionaires_tax.yaml

The formula includes charitable_non_cash_donations but no test covers it:

charitable = add(
    tax_unit,
    period,
    ["charitable_cash_donations", "charitable_non_cash_donations"],
)

Add test for non-cash donations and combined cash + non-cash exceeding cap.

4. Missing Edge Case Tests - wa_millionaires_tax.yaml

• Zero income test
• Negative AGI test (self-employment losses)
• Charitable donations zeroing out taxable income
• Charitable deduction exactly at $100K cap

---

Suggestions

1. Add Baseline Value for Rate Parameter

The rate.yaml only has a value starting 2028-01-01. For microsimulation compatibility, consider adding 2000-01-01: 0.

2. Create Integration Test

Create integration.yaml to verify the full calculation chain:

• wa_millionaires_tax_base_income -> wa_millionaires_tax_charitable_deduction -> wa_millionaires_tax_standard_deduction -> wa_millionaires_tax_taxable_income -> wa_millionaires_tax

3. Test Naming Consistency

Current test names like "Single filer with $2M income in 2028 owes millionaires tax" could follow standard pattern: "Case 1, single filer with $2M income."

4. Document Known Limitations

The implementation correctly documents that base income modifications (Sec. 302-308) are not yet implemented. Consider adding a tracking issue for these enhancements.

5. Add RCW References When Available

Session law references are appropriate for new legislation, but when RCW sections are published, add them as secondary references for long-term maintainability.

---

PDF Audit Summary

Category	Count
Confirmed correct	7
Mismatches	0
Unmodeled items (documented)	6

Millionaires Tax (Parts II-III)

Item	PDF Value	Repo Value	Status
Tax rate	9.90% (Sec. 201)	0.099	MATCH
Standard deduction	$1,000,000 (Sec. 314)	1_000_000	MATCH
Charitable cap	$100,000 (Sec. 309)	100_000	MATCH
Effective date	Jan 1, 2028 (Sec. 201)	2028-01-01: true	MATCH

WFTC Age Expansion (Part IX)

Item	PDF Value	Repo Value	Status
Effective date	Jan 1, 2029 (Sec. 1205)	2029-01-01: true	MATCH
Minimum age	18 (Sec. 901(2)(a)(ii)(D))	18	MATCH
Expansion logic	Sec. 901(2)(a)(ii)	Variable formula	MATCH

Documented as Unmodeled

• Base income modifications (Sec. 302-308): LTCG swap, bond interest, state tax add-back, NOL limits
• Additional taxable income modifications (Sec. 310-313)
• Nonresident deduction proration (Sec. 315)
• ITIN filer eligibility (Sec. 901(2)(a)(ii)(A))
• MFS eligibility (Sec. 901(2)(a)(ii)(B))
• Inflation indexing start date specifics (Sec. 316)

---

Validation Summary

Check	Result
Regulatory Accuracy	0 mismatches (core values correct)
Reference Quality	4 issues (PDF page numbers incorrect, missing reference field)
Code Patterns	5 issues (documentation field, missing reference)
Test Coverage	2 critical gaps (WFTC expansion: 0 tests, pre-2028: 0 tests)
PDF Value Audit	0 mismatches / 7 confirmed
CI Status	Some tests passing, codecov failing

---

Review Severity: REQUEST_CHANGES

The PR implements regulatory requirements correctly but has zero test coverage for the WFTC age expansion feature. This is a critical gap that must be addressed before merging. New functionality without tests violates PolicyEngine's testing standards and could mask bugs.

---

Next Steps

To auto-fix issues: /fix-pr 7908

Manual Actions Required:

1. Add 5 WFTC age expansion tests (2029 scenarios)
2. Add pre-2028 millionaires tax test
3. Add reference field to wa_millionaires_tax_applies.py
4. Remove documentation fields from 4 variable files
5. Fix PDF page numbers in 7 parameter file references (see Page Reference Corrections table)

[PavelMakarchuk]

Some initial structural questions

[PavelMakarchuk]

Review findings:

1. High: policyengine_us/variables/gov/states/wa/tax/income/millionaires_tax/wa_millionaires_tax_base_income.py models the Washington base as plain adjusted_gross_income. ESSB 6346 Secs. 301-306 require additional AGI modifications before the millionaires tax base is computed, including adjustments for items like long-term capital gains/losses and other statutory add-backs/deductions. As written, the PR will miscompute the tax for filers with those items, and the added baseline tests only cover simple AGI cases.

2. Medium: policyengine_us/variables/gov/states/wa/tax/income/credits/wa_working_families_tax_credit_age_expansion_eligible.py makes the age-expansion path depend only on age and positive earnings. But ESSB 6346 does not turn WFTC into a general 18+ with earnings credit; it relaxes the age condition while preserving the rest of the eligibility structure. This helper bypasses those other filters, so some filers who should still be ineligible can now receive WFTC. The added tests only validate the simplified path, so they would not catch that overexpansion.

[DTrim99]

Addressed Pavel's review findings in commit 4ab37f8580.

Changes made:

• Updated wa_millionaires_tax_base_income so Washington base income is no longer plain federal AGI. It now applies the modeled ESSB 6346 base-income modifications for long-term capital gains/losses, tax-exempt interest, and the Washington capital gains add-back using the existing WA capital gains tax machinery.
• Tightened wa_working_families_tax_credit_age_expansion_eligible so the age-expansion route preserves the modeled EITC eligibility structure instead of allowing any age-18+ filer with positive earnings. It now keeps the investment-income, filer identification, filing-status, and positive pre-take-up EITC amount checks.
• Added regression tests covering below-threshold long-term capital gains, tax-exempt interest add-back, and WFTC age-expansion disqualification for excess investment income.

Validation:
py -m policyengine_core.scripts.policyengine_command test policyengine_us/tests/policy/baseline/gov/states/wa/tax/income/millionaires_tax/wa_millionaires_tax.yaml policyengine_us/tests/policy/baseline/gov/states/wa/tax/income/credits/wa_working_families_tax_credit.yaml -c policyengine_us

Result: 29 passed.

[PavelMakarchuk]

Program Review: PR #7908 -- Washington Millionaires Tax + WFTC Age Expansion (ESSB 6346)

Source Documents

• PDF: ESSB 6346 (109 pages)
• Year: 2028 (millionaires tax), 2029 (WFTC expansion)
• Scope: PR changes only

---

Critical (Must Fix)

1. CPI-W vs CPI-U index mismatch for standard deduction uprating

• File: policyengine_us/parameters/gov/states/wa/tax/income/millionaires_tax/deductions/standard.yaml (line 8)
• Bill (Sec. 316(2), PDF p.14-15): Defines "consumer price index" as "the consumer price index for all urban wage earners and clerical workers" -- this is CPI-W (national).
• Repo: Uses uprating: gov.bls.cpi.cpi_u (CPI-U, all urban consumers -- a different index).
• Comment error (line 9): Says "Seattle-area CPI-U" -- the bill specifies CPI-W national, not Seattle-area, not CPI-U. The bill text does not mention any geographic restriction for the millionaires tax indexing.
• Fix: Change uprating: gov.bls.cpi.cpi_u to uprating: gov.bls.cpi.cpi_w and correct the comment to say "national CPI-W per Sec. 316(2)."
• Flagged by: regulatory reviewer, reference validator, PDF tax audit

2. CPI index mismatch for WFTC credit amounts

• File: policyengine_us/parameters/gov/states/wa/tax/income/credits/working_families_tax_credit/amount.yaml
• Bill (Sec. 901(3)(d)-(e), PDF p.61-62): Specifies "the average consumer price index...for the Seattle, Washington area for urban wage earners and clerical workers, all items" -- this is CPI-W Seattle.
• Repo: Uses gov.irs.uprating (federal Chained CPI-U), a different index.
• Impact: Projected values beyond 2025 (which are not hardcoded from DOR) will use the wrong index. Hardcoded DOR-announced values through 2025 are correct.
• Note: This is a separate index from Finding Basic prototype #1. The millionaires tax uses national CPI-W; the WFTC uses Seattle CPI-W. Both are currently wrong in the repo.
• Flagged by: PDF WFTC audit

3. All PDF #page= anchors are off by +1 (or +2)

• Files: All 6 parameter files
• Root cause: The PDF has one preliminary certification page before bill page 1, making file page = bill page + 1. The parameters consistently use bill page + 2 instead.
• Corrections needed:

Parameter File	Section	Current #page=	Correct #page=
millionaires_tax/in_effect.yaml	Sec. 201(1)	8	7
millionaires_tax/rate.yaml	Sec. 201(1)	8	7
deductions/standard.yaml ref 1	Sec. 314	15	14
deductions/standard.yaml ref 2	Sec. 316	15	14
deductions/charitable/cap.yaml	Sec. 309(1)	14	13
age_expansion/in_effect.yaml ref 1	Sec. 901	61	59 or 60
age_expansion/in_effect.yaml ref 2	Sec. 1205	110	109
age_expansion/min_age.yaml	Sec. 901(2)(a)(ii)(D)	61	60

• Flagged by: reference validator

4. Missing age 18 boundary test for WFTC expansion

• File: policyengine_us/tests/policy/baseline/gov/states/wa/tax/income/credits/wa_working_families_tax_credit.yaml
• Issue: Tests jump from age 17 (Case 8, ineligible) to age 20 (Case 7, eligible). The exact boundary at age >= 18 is untested. The old reform test (Case 14) tested age 18 explicitly.
• Risk: Off-by-one errors in the age comparison would not be caught.
• Fix: Add a test case with age_head: 18 in 2029, expecting WFTC eligibility via the age expansion path.
• Flagged by: test coverage reviewer

5. Biennial vs annual indexing cadence for standard deduction

• File: policyengine_us/parameters/gov/states/wa/tax/income/millionaires_tax/deductions/standard.yaml
• Bill (Sec. 316(1), PDF p.14): "Beginning October 2029 and each October of an odd-numbered year thereafter" -- biennial adjustments (2029, 2031, 2033, ...).
• Repo: Uses uprating which applies annual CPI adjustments automatically every year.
• Impact: The standard deduction will be adjusted annually instead of every two years, potentially over-indexing relative to the statute.
• Note: This is a separate methodology issue from the CPI type (Finding Basic prototype #1). Even if the CPI-W index is fixed, the cadence would still be wrong.
• Flagged by: PDF tax audit

6. MFS standard deduction and charitable cap splitting not implemented

• Bill (Sec. 314, PDF p.14): "in the case of spouses or state registered domestic partners, their combined standard deduction is $1,000,000, regardless of whether they file joint or separate returns."
• Bill (Sec. 309(1), PDF p.13): Same language for the charitable cap: combined $100,000 for spouses/partners.
• Repo: Both wa_millionaires_tax_standard_deduction.py and wa_millionaires_tax_charitable_deduction.py return the full $1M/$100K at the TaxUnit level with no filing-status logic. Works correctly for joint filers (single tax unit) but gives MFS filers the full deduction/cap instead of a share.
• Impact: Over-deduction for married-filing-separately filers.
• Flagged by: PDF tax audit

---

Should Address

1. Missing intermediate variable outputs in millionaires tax tests

• File: policyengine_us/tests/policy/baseline/gov/states/wa/tax/income/millionaires_tax/wa_millionaires_tax.yaml
• Tests only check the final wa_millionaires_tax output. The old reform tests verified intermediate values (base_income, charitable_deduction, standard_deduction, taxable_income). Bugs in intermediate calculations could be masked by coincidental cancellation.
• Recommendation: Add intermediate outputs to at least 2-3 test cases.

2. Missing spouse age expansion test

• The old reform Case 16 tested a joint filer where head is 16 and spouse is 22, verifying the OR logic for age eligibility. This test was deleted and not replaced.

3. Missing capital gains + millionaires tax integration test

• The old reform Case 18 tested the interaction between capital gains and the millionaires tax, verifying wa_income_tax_before_refundable_credits sums both taxes correctly. This critical integration test was deleted.

4. Missing negative LTCG (capital loss) test

• The max_(0, -long_term_capital_gains) branch in wa_millionaires_tax_base_income.py is never exercised by any test.

5. Simplify overly complex expression in base income formula

• File: policyengine_us/variables/gov/states/wa/tax/income/millionaires_tax/wa_millionaires_tax_base_income.py (lines 39-44)
• - max_(0, long_term_capital_gains) + max_(0, -long_term_capital_gains) is mathematically equivalent to - long_term_capital_gains. The simpler form is clearer and easier to review.

6. Missing blank line between description and values in all 6 parameter files

• All 6 new parameter YAML files omit the standard blank line separator. Files affected:
  • millionaires_tax/in_effect.yaml, rate.yaml, deductions/standard.yaml, deductions/charitable/cap.yaml
  • age_expansion/in_effect.yaml, age_expansion/min_age.yaml

7. Missing WFTC + millionaires tax offset integration tests

• The old reform tested WFTC offsetting the income tax (Cases 20, 22). No current test verifies the three-way interaction: millionaires tax + capital gains tax - WFTC = wa_income_tax.

8. Anti-reduction clause not implemented for inflation adjustments

• Bill (Sec. 316(1)): "If an adjustment under this subsection would reduce the standard deduction amount, the department must not adjust." The uprating mechanism does not implement this floor/ratchet.

9. Update PR description -- inaccurate "not modeled" section

• PR description says Secs. 302-306 base income modifications are "not modeled," but Secs. 302 (LTCG) and 303 (tax-exempt interest) ARE implemented. Only Secs. 304-306 and 307-308 are truly not modeled.

10. Document unmodeled credits (Secs. 203-206)

• Four credits against the millionaires tax (other-state income tax, B&O tax, capital gains tax, pass-through entity tax) are neither implemented nor listed in the "Not Modeled" section of the PR.

---

Suggestions

1. in_effect.yaml description does not follow standard pattern

• Current: "Washington applies the millionaires tax if this is true."
• Suggested: "Washington uses this indicator to determine whether the millionaires tax applies."

2. wa_millionaires_tax_standard_deduction could use adds instead of formula

• The formula just returns p.deductions.standard. Could use adds = ["gov.states.wa.tax.income.millionaires_tax.deductions.standard"] instead. Not blocking.

3. Add explanatory comment to eitc_amount_before_take_up calculation

• File: wa_working_families_tax_credit_age_expansion_eligible.py (lines 27-33)
• The nested min_/max_ expression would benefit from a comment explaining it represents "the EITC amount the filer would receive ignoring take-up rate."

4. Reference title specificity improvements

• rate.yaml: Could quote the key value ("9.90 percent") in the reference title.
• charitable/cap.yaml: Could quote "$100,000 per individual" in the reference title.

5. Add WFTC phase-out test under age expansion pathway

• All age expansion tests use low earnings. A test with higher earnings would verify the phase-out calculation works via the expansion path.

6. Consider adding tests for SEPARATE filing status, age 65+, and children via age expansion

• These are secondary eligibility scenarios that would improve coverage comprehensiveness.

7. min_age.yaml baseline value of 0 is semantically misleading

• 2000-01-01: 0 suggests "minimum age is 0" when the provision doesn't exist. Functionally gated by in_effect: false, but could confuse future readers.

8. WFTC "maximum qualifying income" definition not implemented (Sec. 901(2)(e))

• The bill defines "maximum qualifying income" as the greater of the EITC AGI limit or the WAC 388-478-0015 cash assistance standard (annualized). The repo only uses the EITC AGI limit. This affects the phase-out anchor for some filers.
• Similarly, pathway (C) eligibility (Sec. 901(2)(a)(ii)(C)) for individuals whose income exceeds EITC limits but falls within the expanded maximum qualifying income is not implemented.
• Note: These are substantive gaps but appear to be pre-existing limitations of the WFTC implementation, not regressions introduced by this PR.

---

PDF Audit Summary

Category	Count
Confirmed correct	16 (8 millionaires tax + 8 WFTC)
Mismatches	4 (2 millionaires tax + 2 WFTC)
Unmodeled items	9 (4 millionaires tax + 5 WFTC)

---

Validation Summary

Check	Result
Regulatory Accuracy	2 issues (CPI index, biennial cadence)
Reference Quality	8 wrong page anchors across 6 files
Code Patterns	2 issues (complex expression, description format)
Test Coverage	4 gaps (age 18 boundary, spouse expansion, integration, capital losses)
PDF Value Audit	4 mismatches / 16 confirmed
Page References	8 wrong / 0 correct
CI Status	Passing (codecov warnings only)

---

Review Severity: REQUEST_CHANGES

Six critical issues must be addressed before merge:

1. CPI-W vs CPI-U for standard deduction uprating (one-line fix + comment)
2. CPI index for WFTC amounts (needs investigation of available Seattle CPI-W data)
3. All 8 PDF page anchors are wrong (systematic +1 offset fix)
4. Missing age 18 boundary test (add one test case)
5. Biennial vs annual indexing cadence (document as known limitation or implement)
6. MFS deduction/cap splitting (document as known limitation or implement)

Items 2, 5, and 6 may be acceptable as documented limitations if the PR description explicitly acknowledges them. Items 1, 3, and 4 are straightforward fixes.

---

Next Steps

To auto-fix issues: /fix-pr 7908

[MaxGhenis]

This has 'changes requested' from an earlier review — please address the review feedback to move this forward.