Ingest QBID anchors: Pub 1304 T1.4 by-AGI (TY2023), JCT Dec-2024 199A study, Pub 4801 8995 lines, JCX-45-25

Ingestion requests supporting populace#530's evidence-anchored QBI surface (all sources verified by fetch on 2026-07-24; local copies + factsheet with exact values in the populace ops rig):

1. SOI Pub 1304 Table 1.4, TY2023 (https://www.irs.gov/pub/irs-soi/23in14ar.xls, columns 137/138): QBID returns + amounts by ~19 AGI classes. National: 26,567,412 returns / $214.627B. This is the national-by-AGI anchor that complements the HT2 state×AGI rows (whose scale bug is #120).
2. JCT staff study, "Data Related to Deductions Claimed Under Code Section 199A" (Dec 2024) (https://www.warren.senate.gov/imo/media/doc/jct_report_on_199a.pdf): (a) actual-claims time series 2018–2022 (2022: 25.6M units / $216.08B deduction / $64.27B tax value); (b) Table 2 threshold split WITH amounts (below phase-out: 23.4M / $95.26B / $19.93B; above: 2.1M / $120.81B / $44.34B) — effectively the Form 8995 vs 8995-A universe split, the key anchor for where SSTB/W-2 limits bind; (c) Table 5 employer-size split (zero-employee firms: 84.2% of QBID-generating firms, 35.7% of dollars); (d) entity shares (S-corp ~53%, sole prop 28%, partnership 17%, estates/trusts 2%); (e) REIT/PTP component $2.9B of the 2022 total.
3. SOI Pub 4801, TY2023 (https://www.irs.gov/pub/irs-pdf/p4801.pdf): Form 8995 line aggregates — line 6 REIT/PTP income $21.07B, line 9 REIT/PTP component $4.20B, line 5 QBI component $238.1B, loss-carryforward stocks (line 3 prior $1,388.2B / line 16 new $1,664.0B); form counts 8995 = 42,284,606 / 8995-A = 4,101,411.
4. JCX-45-25 direct verification: populace#535 ships per-component repeal-revenue benchmarks transcribed from populace#298 (SALT $59.5B, mortgage $53.0B, charitable $81.5B, medical $13.8B, casualty $0.2B, QBI $76.4B — FY2026 individuals lines). The publication itself was not re-fetched today; ledger ingestion of the JCX-45-25 lines would replace those provisional values with sourced facts.

Suggested record-set shapes are whatever the ledger's JCT/SOI conventions prefer; populace consumes them as calibration targets (1) and validation anchors (2–4).

Start by inspecting the ledger's existing JCT/SOI record-set conventions and the local copies and factsheet referenced in the issue. Ingest the four requested source groups with their exact values and provenance, then verify that the resulting records provide the stated calibration targets and validation anchors.