Update two stale comments about the export-mass reviewed-exclusion register
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Read the two comment blocks in tools/build_us_fiscal_refresh_release.py around lines 7608 and 15117, along with the referenced exclusion register and support-exclusion constant. Update the comments to match the register and the suggested wording in the issue; done means both comments are accurate and behavior is unchanged.
Written by the indexing model from the issue text.
Description
Two comments in tools/build_us_fiscal_refresh_release.py describe US_EXPORT_INPUT_MASS_REVIEWED_EXCLUSIONS as it stood at Build H. The register has since grown to eight entries: rental_income, charitable_non_cash_donations, partnership_self_employment_net_earnings, farm_income, miscellaneous_income, short_term_capital_gains, estate_income and non_sch_d_capital_gains. Found while fixing the estate_income note in the PR that links this issue; left out of that PR to keep it to estate income. Checked at origin/main 07bbb656b.
1. Band-math block, "Deliberately NOT excluded" (around line 7608). It lists miscellaneous_income as not excluded, with "SOI net target ~$52.84B is IN-band -> genuine pass expected". But miscellaneous_income has been in the register since microcosm#400 (cc117e6dc, 2026-07-12). Also, since microcosm#564 (cae8640f9, 2026-07-27), all four SOI Table 1.4 other-income rows are in US_FISCAL_TARGET_SUPPORT_EXCLUSIONS (fiscal_targets.py around lines 550–596), so no SOI other-income target is compiled for it. Suggested replacement, moved to the excluded part of the block:
# miscellaneous_income ref $47.401B band [$23.700B, $71.101B]; excluded
# since microcosm#400. Build H's SOI Table 1.4
# other-income net (~$52.84B) sat in-band, but the
# column is PUF E01200 (Form 4797 business-property
# gain/loss), not SOI's other-income concept
# (microcosm#393); those SOI rows have been out of
# calibration since microcosm#564. At ratio 5 the
# Build M dense solve could not reach the band
# floor; see the entry's reason.
home_mortgage_interest, first_home_mortgage_interest and taxable_interest_income stay in the "not excluded" list; none is in the register.
2. Post-export gate call site (around line 15117). It says "the two SOI-identified columns ... (estate_income, non_sch_d_capital_gains). miscellaneous_income and both mortgage columns are deliberately NOT excluded". Suggested replacement:
# Reviewed exclusions (microcosm#299 Build H onward): the columns this
# register exempts from the export input-mass parity check, each with
# the reason recorded in the constant above. Every other column the
# reference carries above the --input-mass-minimum-reference-total floor
# stays gated, both mortgage columns among them, so the run adjudicates
# their actual outcome.
Comment-only; no behavior changes.
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