Add Schedule D capital gain distributions memo variable#8850
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schedule_d_capital_gain_distributions carries the Schedule D line 13 amount as a memo component of long_term_capital_gains (no separate AGI entry), and capital_gain_distributions totals both reporting routes. Gives reforms that treat fund distributions differently from other realized gains (e.g. the GROWTH Act, H.R. 2089) a variable to act on, and gives the data pipeline a column to impute (PolicyEngine/populace#274). Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Summary
Adds two variables:
schedule_d_capital_gain_distributions— input memo for the Schedule D line 13 amount. It is a component oflong_term_capital_gains(already included there), so it does not separately enter gross income — Case 2 in the tests pins AGI unchanged.capital_gain_distributions— adds-total across both reporting routes (line 13 + the non-Schedule-D Form 1040 line 7 route,non_sch_d_capital_gains).Why
Reforms that treat fund distributions differently from other realized gains — the GROWTH Act (H.R. 2089 / S. 1839) defers tax on automatically reinvested RIC capital gain dividends — need a variable to act on, and the populace imputation (PolicyEngine/populace#274) needs an engine-known column to fill. Default 0 → zero behavior change for every existing dataset.
Companion to #8839 (which wires the non-Schedule-D route into AGI/NII).
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