Replace dead reference URLs for SC, KY, OK, FL, OH, MO, NC and SD

[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 South Carolina, Kentucky, Oklahoma, Florida, Ohio, Missouri, North Carolina and South Dakota, plus the retired efile.com pages.

• 31 dead URLs, 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 references change. A script checked that every changed line under parameters/, variables/ and docs/ differs from the old line only inside URLs. The exceptions: four South Dakota Python reference assignments that ruff re-wrapped (their ASTs match apart from the URL strings), and the South Carolina and Wisconsin reference lists changed after review.
• policyengine_us/tests/code_health/known_dead_reference_urls/southeast.toml lists 31 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://codes.ohio.gov/assets/laws/revised-code/authenticated/4141/4141.01/3-31-2024/4141.01%203-31-2024.pdf	404	live, fragment updated	https://codes.ohio.gov/assets/laws/revised-code/authenticated/41/4141/4141.01/10-3-2023/4141.01-10-3-2023.pdf	1
https://codes.ohio.gov/assets/laws/revised-code/authenticated/4141/4141.25/3-31-2024/4141.25%203-31-2024.pdf	404	live, fragment kept	https://codes.ohio.gov/assets/laws/revised-code/authenticated/41/4141/4141.25/3-28-2017/4141.25-3-28-2017.pdf	1
https://codes.ohio.gov/ohio-administrative-code/rule-5180:2-16-01	redirects	live	https://codes.ohio.gov/assets/laws/administrative-code/authenticated/5180/2/16/5180$2-16-01_20221211.pdf	9
https://codes.ohio.gov/ohio-administrative-code/rule-5180:2-16-03	redirects	live	https://codes.ohio.gov/assets/laws/administrative-code/authenticated/5180/2/16/5180$2-16-03_20220227.pdf	8
https://codes.ohio.gov/ohio-administrative-code/rule-5180:2-16-05	redirects	live	https://codes.ohio.gov/assets/laws/administrative-code/authenticated/5180/2/16/5180$2-16-05_20221211.pdf	4
https://codes.ohio.gov/ohio-administrative-code/rule-5180:2-16-09	redirects	live	https://codes.ohio.gov/assets/laws/administrative-code/authenticated/5180/2/16/5180$2-16-09_20231007.pdf	2
https://dese.mo.gov/sites/dese/files/media/file/2025/12/2025%20Rates%20Held%20Harmless%202.0.xlsx	404	live	https://dese.mo.gov/sites/g/files/zuston521/files/media/file/2025/12/2025%20Rates%20Held%20Harmless%202.0.xlsx	17
https://dese.mo.gov/sites/dese/files/media/pdf/2025/10/10.2025%20Income%20Eligibility%20Table%20%282%29.pdf	404	live, fragment kept	https://dese.mo.gov/sites/g/files/zuston521/files/media/pdf/2025/10/10.2025%20Income%20Eligibility%20Table%20%282%29.pdf	29
https://dese.mo.gov/sites/dese/files/media/pdf/2026/04/ACF-118%20CCDF%20FFY%202025-2027%20For%20Missouri%20-%20Approved%203.26.2026.pdf	404	live, fragment updated	https://dese.mo.gov/sites/g/files/zuston521/files/media/pdf/2026/04/ACF-118%20CCDF%20FFY%202025-2027%20For%20Missouri%20-%20Approved%203.26.2026.pdf	11
https://dor.sc.gov/forms-site/Forms/SC1040ES_2023.pdf	404	Wayback, fragment kept	https://web.archive.org/web/20240309102037/https://dor.sc.gov/forms-site/Forms/SC1040ES_2023.pdf	1
https://dor.sc.gov/forms-site/Forms/TC60_2021.pdf	404	live	https://dor.sc.gov/sites/dor/files/forms/TC60_2021.pdf	3
https://dor.sc.gov/forms-site/Forms/TC60_2022.pdf	404	live	https://dor.sc.gov/sites/dor/files/forms/TC60_2022.pdf	1
https://dor.sc.gov/rebate-2022	404	Wayback	https://web.archive.org/web/20251003201253/https://dor.sc.gov/rebate-2022	1
https://dss.mo.gov/fsd/iman/medasst/0865-010-15.html	404	Wayback	https://web.archive.org/web/20250311062044/https://dss.mo.gov/fsd/iman/medasst/0865-010-15.html	2
https://dss.sd.gov/docs/childcare/assistance/Subsidy_Manual.pdf	404	Wayback, fragment kept	https://web.archive.org/web/20251031171652/https://dss.sd.gov/docs/childcare/assistance/Subsidy_Manual.pdf	15
https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-EIC.pdf	404	live, fragment kept	https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-EIC-2024.pdf	1
https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-Pkt.pdf	404	live, fragment kept	https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-Pkt-2024.pdf	25
https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/538-H.pdf	404	live	https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/538-H-2024.pdf	4
https://oklahoma.gov/okdhs/library/policy/current/oac-340/chapter-10/subchapter-3/parts-3/earned-income-disregard.html	404	Wayback	https://web.archive.org/web/20250808211623/https://oklahoma.gov/okdhs/library/policy/current/oac-340/chapter-10/subchapter-3/parts-3/earned-income-disregard.html	3
https://policies.ncdhhs.gov/wp-content/uploads/chapter-8-parental-fees-7.pdf	404	live, fragment kept	https://policies.ncdhhs.gov/wp-content/uploads/Chapter-8-CN26-03-Parent-Fees-2-BLACK.pdf	2
https://revenue.ky.gov/Forms/1999_42a740p.pdf	404	Wayback	https://web.archive.org/web/20161221194043/https://revenue.ky.gov/Forms/1999_42a740p.pdf	1
https://revenue.ky.gov/Forms/2000_42a740p.pdf	404	Wayback	https://web.archive.org/web/20161221171528/https://revenue.ky.gov/Forms/2000_42a740p.pdf	1
https://revenue.ky.gov/Forms/740%20Packet%20Instructions%20(2025).pdf	404	live, fragment kept	https://revenue.ky.gov/Forms/740%20Packet%20Instructions.pdf	1
https://revenue.ky.gov/Forms/740%20instructions%20packet%20(2025).pdf	404	live, fragment kept	https://revenue.ky.gov/Forms/740%20instructions%20packet%20(2024).pdf	4
https://www.efile.com/oregon-tax-brackets-rates-and-forms/	redirects	live, fragment updated	https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2023.pdf	5
https://www.efile.com/pdf/5988.pdf	efile.com closed	Wayback, fragment updated	https://web.archive.org/web/20230220132302/https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/2022/2022-IIT-Forms/BOOK_MI-1040CR-7.pdf?rev=d765b421bc7343c0a54793499dc550db&hash=0B10BE7DD0B91D7F609230E8F636EBC8	6
https://www.efile.com/south-carolina-tax-rates-brackets-and-forms/	efile.com closed	live official schedule	https://dor.sc.gov/sites/dor/files/forms/SC4972_2024.pdf#page=2	1
https://www.efile.com/wisconsin-tax-brackets-rates-and-forms/	efile.com closed	Wayback for 2021, plus official DOR sources for 2022–2025	https://web.archive.org/web/20250119123144/https://www.efile.com/wisconsin-tax-brackets-rates-and-forms/ (see "Changes after review")	9
https://www.myflfamilies.com/sites/default/files/2023-02/2600.pdf	404	live, fragment kept	https://ffic.myflfamilies.com/manual/2600.pdf	1
https://www.myflfamilies.com/sites/default/files/2025-05/Appendix%20A-12%20-%20State%20Funded%20Programs%20Eligibility%20Standards.pdf	404	Wayback	https://web.archive.org/web/20251030232040/https://www.myflfamilies.com/sites/default/files/2025-05/Appendix%20A-12%20-%20State%20Funded%20Programs%20Eligibility%20Standards.pdf	16
https://www.senate.mo.gov/25info/bts_web/bill.aspx?SessionType=R&BillID=4957943	404	live	https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2025&billid=4957943	1

Left unchanged

These URLs are not changed here; each needs more than a URL swap or turned out not to be dead.

• https://www.myflfamilies.com/sites/default/files/2024-06/Appendix%20A-12.pdf: unresolved (The cited edition, 'effective 2024-07-01' per the repo titles (columns Jan 2023, Jan 2024, Jul 2024), cannot be found anywhere. (1) Live: DCF's ESS manual page )

Changes after review

The independent review (GPT-6.1 Sol, tier hard) of 6959175b3a requested changes. Commit 11f538dbeb addresses them. Each new page was checked with pdftotext.

• Blocker, South Carolina: sc/tax/income/rates.yaml cited an eFile capture that shows six 2022 brackets with a 7% top rate, against the file's three brackets and 6.5%. It now cites the issuing agency's SC4972 (2024) Tax Rate Schedule, page 2: 0% to ,460, 3% to ,330, 6.2% above, matching the 2024 values. The "third party source" comment is gone, and the guard replacement points at SC4972. The other years keep their existing official citations.
• Blocker, Wisconsin (9 files): the eFile capture is dated January 2025 and has no 2025 values. Each file now adds official sources by year:
  • 2022: DOR's Tax Exemption Devices 2023–25, page 13, with ,790 / ,990–,240 / 12% and 3.54% /bin/zsh–,760 for single filers.
  • 2024: Tax Exemption Devices 2025–27, page 9, with ,230 / ,070–,320 and brackets ,320 / ,640 / ,310.
  • 2023 and 2025, deduction files only: the 2023 Form 1-ES instructions, page 2 (,760 less 12% over ,400) and the 2025 Form 1-ES instructions, page 3 (,560 / ,550, ,110 / ,210, ,930 / ,390, ,520 with the ,210 crossover).
  • The rate files already cite the 2023–2026 Form 1 and 1-ES instructions.
  • 2021: no live official page states the phase-out starts. The 2021 Form 1-ES instructions are 404, and DOR publishes the Tax Exemption Devices report only every other year (21sumrpt covers 2020). So the eFile capture stays for 2021 only, titled as a third-party archive.
• Should-fix, Michigan exception: the efile.com/pdf/5988.pdf row is a deliberate exception to "Wayback of the same URL". CDX has no captures of the eFile PDF, and michigan.gov no longer serves the 2022 MI-1040CR-7 booklet (IIT/TY2022/BOOK_MI-1040CR-7.pdf is 404). The replacement is therefore an archive of the issuing agency's own booklet. Its page numbers differ from eFile's copy (11→9, 13→11). The reviewer confirmed that pages 9 and 11 carry the 90%/50% rates, the …,433 allowances, the exemption step and the Table B caps.
• Should-fix, South Dakota period: the capture is the same dead URL (the June 2025 Child Care Assistance manual), and its values match. The parameters' 2026-08-01 start date was already on main before this PR, which changes only the URL. Whether a later edition changed the rule is a policy-period question for a separate follow-up, not a reference swap.
• Nits: the Summary now lists the formatting exceptions and drops the reference count.

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

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 61.05%. Comparing base (909176a) to head (50546b4).
⚠️ Report is 177 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##              main    #9773       +/-   ##
============================================
- Coverage   100.00%   61.05%   -38.95%     
============================================
  Files            4       34       +30     
  Lines           76      606      +530     
  Branches         2        4        +2     
============================================
+ Hits            76      370      +294     
- Misses           0      236      +236     

Flag	Coverage Δ
unittests	61.05% <100.00%> (-38.95%)	⬇️

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[MaxGhenis]

Merged by the US + core hub at head 50546b41042ab6a9b5c78496059da0401da3f695 (squash, --admin --match-head-commit). The only block was the required approving review, which no one else can give on Max's PRs.

Gates:

• Earlier review: an independent review approved the old head 11f538dbeb.
• Main merge: main then took Separate concatenated URLs in Variable reference and documentation strings #9786, which adds commas between concatenated reference URLs and a guard against them. The hub merged main into this branch and re-applied the comma fix. The hub also added 50546b4. In four Wisconsin phase-out files, taking this branch's side of a conflict had put back the statute URL main had already moved to /2023/; that commit restores main's URL.
• Delta review: an independent Opus 5.5 batched delta review approved this exact head (~/reviews/us-hub/deadurl/batch-delta-review-r3.md). It confirmed:
  • the same multiset of URL changes as the approved head;
  • the history is the old head plus the merge of main;
  • no non-attribute AST change in any touched .py file;
  • none of main's edits is lost in any conflicted file;
  • both URL guard tests pass.
• CI: gh pr checks exits 0, with every check run on 50546b41042ab6a9b5c78496059da0401da3f695 successful.
• State: MERGEABLE against current main, not a draft, no CHANGES_REQUESTED review.
• Impact: reference URLs only, with no formula or value change.