Replace dead Western state reference URLs

[MaxGhenis]

Summary

Part of the repo-wide audit of dead reference URLs outside tax.ny.gov (follow-up to #9711 and #9730). This PR covers the West (Montana Department of Revenue and Legislature, Idaho, Utah, Colorado, Denver, New Mexico, Washington, Arizona).

• 35 dead URLs, cited by 246 references, now point to a live copy of the same document, a live official page with the same content, or a pinned Wayback capture of the dead URL with the same #page.
• Only URLs change. A script checked that every changed line under parameters/, variables/ and docs/ differs from the old line only inside URLs.
• policyengine_us/tests/code_health/known_dead_reference_urls/west.toml lists 35 of the dead prefixes, so the offline guard from Replace dead NY tax department reference URLs #9711 fails if they return.

How each URL was checked

1. Dead: GET with curl -sL -A "Mozilla/5.0" on 2026-09-30, rechecked with a Chrome user agent. A 403, 429 or bot challenge counted as unknown, not dead, and was rechecked inside a real browser page; URLs still behind a bot wall were left unchanged. A 200 that landed on a home, search, login or not-found page counted as dead.
2. Replacement: one research agent per batch looked for the same document on the agency's current site, then for an official page stating the same content for the same period, then for a pinned Wayback capture. Each mapping records the quoted content it checked.
3. Independent verification: a second agent re-checked every live replacement and a sample of the Wayback ones against the values the citing file uses (pdftotext on the cited #page for PDFs). Disputed items went to an adjudicator under fixed rules: the agency's own site, then another official publisher, then a Wayback capture of the dead URL. Third-party mirrors (taxformfinder.org, NBER and the like) were not accepted for official citations.
4. Mechanical: every replacement URL returned 200 with the expected content type. Wayback URLs use 14-digit timestamps and replay the same original URL, and every #page exists in its PDF. A few replacements behind bot walls were confirmed in a browser instead.

Changes

Dead URL	Dead because	Kind	New target	Refs
https://app.leg.wa.gov/documents/laws/WAC/WAC%20388%20%20TITLE/WAC%20388%20-478%20%20CHAPTER/WAC%20388%20-478%20-0015.htm	404	live	https://lawfilesext.leg.wa.gov/law/WACArchive/2025/pdf/WAC%20388%20-478%20%20CHAPTER/WAC%20388%20-478%20-0015.pdf	1
https://archive.legmt.gov/bills/2021/sesslaws/ch0503.pdf	404	live, fragment kept	https://docs.legmt.gov/download-ticket?ticketId=fa765563-ee0b-4c30-8549-720e03d0f349	2
https://archive.legmt.gov/bills/2023/billhtml/HB0222.htm	404	live, fragment updated	https://docs.legmt.gov/download-ticket?ticketId=ff6faf83-515f-4472-a079-c41a4a75e827	1
https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_MCTCP_0.pdf	404	live	https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_MCTCP.pdf	1
https://denvergov.org/files/assets/public/v/2/denver-human-services/documents/property-tax-relief/dptr-instructions-2023.pdf	404	Wayback, fragment kept	https://web.archive.org/web/20240803030400/https://denvergov.org/files/assets/public/v/2/denver-human-services/documents/property-tax-relief/dptr-instructions-2023.pdf	5
https://denvergov.org/files/content/public/v/37/government/agencies-departments-offices/agencies-departments-offices-directory/denver-human-services/be-supported/additional-assistance/property-tax-relief/denver-property-tax-relief-program-year-2021-rules.pdf	404	Wayback, fragment kept	https://web.archive.org/web/20240804043816/https://denvergov.org/files/content/public/v/37/government/agencies-departments-offices/agencies-departments-offices-directory/denver-human-services/be-supported/additional-assistance/property-tax-relief/denver-property-tax-relief-program-year-2021-rules.pdf	5
https://dor.wa.gov/sites/default/files/2022-09/3240.pdf	404	live	https://dor.wa.gov/sites/default/files/2026-07/ETA3240.2026.pdf	1
https://incometax.utah.gov/credits/child-tax-credit	403	live, fragment updated	https://files.tax.utah.gov/tax/forms/2024/tc-40inst.pdf	4
https://incometax.utah.gov/credits/earned-income	403	live, fragment updated	https://incometax.utah.gov/tc-40a/	1
https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1105-S.SL.pdf	404	live	https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1105-S2.SL.pdf	1
https://leg.mt.gov/bills/2021/SB0399/SB0399_3.pdf	404	live, fragment kept	https://docs.legmt.gov/download-ticket?ticketId=2f0614a3-8bb9-4b4e-93de-21647c203b7c	5
https://leg.mt.gov/bills/2023/billhtml/HB0268.htm	404	live	https://docs.legmt.gov/download-ticket?ticketId=6a5df83b-5948-4d76-ba4d-232fc26f9faa	7
https://legislature.idaho.gov/sessioninfo/2022spcl/legislation/H0001/	404	live	https://legislature.idaho.gov/sessioninfo/2022extra1/legislation/H0001/	1
https://mtrevenue.gov/montana-tax-simplification-resource-hub/	404	live, fragment updated	https://revenue.mt.gov/montana-tax-simplification-resource-hub	2
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/2441-M_2022.pdf	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Child-and-Dependent-Care-Expense-Deduction-Form-2441-M/2022_Child_and_Dependent_Care_Expense_Deduction_Form_2441-M.pdf	1
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2022/12/Form-2-2022-Instructions.pdf	404	live, fragment updated	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2022_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf	26
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/05/Montana-Idividiual-Income-Tax-Return-Form-2-2022v6.2.pdf	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2022_Montana_Individual_Income_Tax_Return_Form_2.pdf	29
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/08/2022-Montana-Property-Tax-Rebate-Form-MPTR22.pdf	404	Wayback	https://web.archive.org/web/20231130173751/https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/08/2022-Montana-Property-Tax-Rebate-Form-MPTR22.pdf	1
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/12/Form_2_2023.pdf	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2023_Montana_Individual_Income_Tax_Return_Form_2.pdf	8
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2023/12/Form_2_2023_Instructions.pdf	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2023_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf	20
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2024/12/2024-Tax-Tables.pdf	404	live	https://revenue.mt.gov/taxes/tax-tables-and-deductions/2024	5
https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2025/02/Form-2-Instructions-2024-2.pdf	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2024_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf	10
https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021%20instructions.pdf	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2-Instructions/2021_Montana_Individual_Income_Tax_Return_Form_2_Instructions.pdf	10
https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021.	404	live, fragment kept	https://revenuefiles.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2021_Montana_Individual_Income_Tax_Return_Form_2.pdf	1
https://mtrevenue.gov/wp-content/uploads/mdocs/form%202%202021.pdf	404	live, fragment kept	https://revenue.mt.gov/files/Forms/Montana-Individual-Income-Tax-Return-Form-2/2021_Montana_Individual_Income_Tax_Return_Form_2.pdf	17
https://revenue.mt.gov/files/BIT/Montana-Tax-Tables-and-Deductions/2025-Tax-Rates-and-Deductions.pdf	404	live	https://revenue.mt.gov/taxes/tax-tables-and-deductions/2025	14
https://rules.mt.gov/gateway/Subchapterhome.asp?scn=42%2E15%2E2	redirects	Wayback	https://web.archive.org/web/20220523051049/https://rules.mt.gov/gateway/Subchapterhome.asp?scn=42%2E15%2E2	3
https://tax.colorado.gov/sites/tax/files/documents/DR_0104CN_2024.pdf	403	live, fragment kept	https://tax.colorado.gov/sites/tax/files/documents/DR0104CN_2024.pdf	11
https://tax.colorado.gov/sites/tax/files/documents/DR_0104EP_2023.pdf	403	live	https://tax.colorado.gov/sites/tax/files/documents/DR_0104EP_2022_0.pdf	1
https://tax.colorado.gov/sites/tax/files/documents/DR_0104_Book_2022.pdf	403	live, fragment kept	https://tax.colorado.gov/sites/tax/files/documents/DR_104_Book_2022.pdf	16
https://tax.colorado.gov/sites/tax/files/documents/ITT_Social_Security_Pensions_and_Annuities_Feb_2023.pdf	403	live, fragment updated	https://tax.colorado.gov/income-tax-topics-social-security-pensions-and-annuities	1
https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_09-29-2025.pdf	404	live, fragment updated	https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_03-02-2026.pdf	29
https://www.dcyf.wa.gov/sites/default/files/pdf/eceap/ECEAP-Federal-Poverty-Level-Chart.pdf	404	Wayback	https://web.archive.org/web/20250527155545/https://www.dcyf.wa.gov/sites/default/files/pdf/eceap/ECEAP-Federal-Poverty-Level-Chart.pdf	2
https://www.idsaves.org/home/features-and-benefits/tax-benefits.html	404	live	https://www.idsaves.org/tax-benefits/	2
https://www.srca.nm.gov/parts/title08/08.401.0002.html	404	live	https://prod-rf-lambda.rtssaas.com/PublicFiles/d89c47bd0d70402dba89b03a22bda6d1/45b8668e-460f-45cd-804f-92ee3d442343/8.401.2.html	2

Pre-existing citation gaps (not fixed here)

The replacement keeps the original document and page, but the cited page does not show every value the file uses. These need a separate look because one URL is shared by files that cite different pages.

• https://lawfilesext.leg.wa.gov/biennium/2019-20/Pdf/Bills/Session%20Laws/House/1105-S.SL.pdf: S->S2 fixes a filename typo for the chapter the title names. Ch. 332 never lowered the age (ESSB 5160 p.3 already says sixty-one); fix the title and the 2008 value of 62 separately.
• https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2025/02/Form-2-Instructions-2024-2.pdf#page=3: Same byte-identical document and page; the $675 rebate amount was never in the 2024 instructions.
• https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2025/02/Form-2-Instructions-2024-2.pdf#page=46: Same page kept: right for age_threshold.yaml; gross_income_sources.yaml's income list was always on p47.
• https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2025/02/Form-2-Instructions-2024-2.pdf#page=48: Same page kept: right for reduction_rate.yaml; elderly cap.yaml's $1,150 was always on p18.

Verification

• pytest policyengine_us/tests/code_health/test_known_dead_reference_urls.py passes locally, including the new entries.
• ruff format --check . (locked ruff 0.15.5) passes.
• No parameter values, dates, titles or labels change.

axiom: n/a: reference-only

🤖 Generated with Claude Code

[MaxGhenis]

Hand-off to the US + core hub (session 621e3c96-545d-4048-a211-43cf6d93cfe8).

• Head: 4217da8de8f32ac8f37d2974ec665f13e0615f09. The independent review (GPT-6.1 Sol, tier hard) at this head is APPROVE: /Users/maxghenis/reviews/dead-reference-urls-2026-09-30/outputs/review-9771-full.md. Remaining notes in that review are pre-existing citation issues, tracked in ~/reviews/dead-reference-urls-2026-09-30/FOLLOWUPS.md and in a follow-up task.
• Passing: every check except Full Suite - Rest.
• Pending, not caused by this PR:
  • "Full Suite - Rest" fails on every open PR. policyengine-core 3.32.16 passes a derived keyword that breaks the read-only-cache test helper, and Fix read-only cache tests with Core 3.32.16 #9782 fixes it.
  • Where codecov/project fails, the cause is Quick Feedback measuring changed files whose tests it narrowed or deferred away; Leave untested changed sources out of Quick Feedback coverage #9778 fixes that.
  • Re-runs reuse the old merge SHA, so after those land, update this branch (gh pr update-branch). The PR diff does not change.
• Depends on: Fix read-only cache tests with Core 3.32.16 #9782.
• Land: squash-merge with --match-head-commit once gh pr checks exits 0. This PR is reference-only (axiom: n/a: reference-only).

[MaxGhenis]

Merged by the US + core hub (handed off by the dead-URL sweep session) on the merge gates:

• Head: 3638044. That is the reviewed head 4217da8 plus a merge of main (picks up Fix read-only cache tests with Core 3.32.16 #9782). The PR diff is byte-identical.
• CI: 35/35 check runs successful on this head.
• Reviews: the dead-URL session's independent review approved 4217da8 (see the hand-off comment). The hub's GPT-6.1 Sol main-merge review approved 3638044 (~/reviews/us-hub/lander/9771-mainmerge-review.md).
• Admin merge: used only for the required-review rule, at the reviewed head. Reference URLs only (axiom: n/a).