{
  "id": "income-followup-accounting",
  "question": "Does matched-category accounting explain the dividend divergence?",
  "hint": "Proposed follow-up",
  "answer": "First inventory the existing work, then fill only missing comparisons with the same geography, year and AGI class. This could resolve an apparent difference without yielding a causal explanation.",
  "period": "Proposed; not running",
  "limit": "No result has been established. Qualified dividends are part of ordinary dividends, and categories or income classes cannot be mixed to claim an offset.",
  "status": "proposed",
  "children": [],
  "related": [
    "income-ordinary-counts"
  ],
  "findings": [],
  "plots": [],
  "sources": [
    {
      "label": "IRS SOI County Data landing page",
      "url": "https://www.irs.gov/statistics/soi-tax-stats-county-data"
    }
  ],
  "record_url": "/research/washington-income/2026-09-21/nodes/income-followup-accounting/index.html",
  "as_of_date": "2026-09-21",
  "methods": "Proposed evidence path: review existing tables and category definitions before deciding whether additional calculations are needed.",
  "lineage_ids": [
    "website-handoff-followup-1"
  ],
  "publication_state": "prepared",
  "record_json_url": "/research/washington-income/2026-09-21/nodes/income-followup-accounting/record.json"
}