diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..e1746727b37 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,13 @@
+- bump: minor
+  changes:
+    added:
+      - Qualified BDC dividend income variable
+      - Qualified REIT and PTP income variable
+      - Farm operations income variable
+      - Variables showing whether income types would be qualified business income (estate, farm operations, farm rent, partnership/S corp, rental, self employment)
+      - Parameter for sources of QBI deductions (deduction_definition.yaml)
+      - QBID reconciliation parameters (in_effect, phase_out_rate, use_bdc_income)
+      - Marginal tax rate including health benefits variable
+      - Tax code references to income variables where they were missing
+    changed:
+      - marginal_tax_rate and marginal_tax_rate_including_health_benefits now use emp_self_emp_ratio with no logic change
diff --git a/policyengine_us/parameters/gov/contrib/reconciliation/qbid/use_bdc_income.yaml b/policyengine_us/parameters/gov/contrib/reconciliation/qbid/use_bdc_income.yaml
new file mode 100644
index 00000000000..32bd5107def
--- /dev/null
+++ b/policyengine_us/parameters/gov/contrib/reconciliation/qbid/use_bdc_income.yaml
@@ -0,0 +1,12 @@
+description: The Qualified Business Income Deduction (QBID) under reconciliation includes business development company (BDC) dividend income if this is true.
+
+values:
+  0000-01-01: false
+
+metadata:
+  unit: bool
+  period: year
+  label: Whether qualified business income (QBI) under reconciliation includes business development company (BDC) dividend income at the same rate as QBI (23% as initially proposed)
+  reference:
+    - title: Providing for reconciliation pursuant to H.Con.Res. 14, the Concurrent Resolution on the Budget for Fiscal Year 2025
+      href: "https://docs.house.gov/meetings/WM/WM00/20250513/118260/BILLS-119CommitteePrintih.pdf#page=9"
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/deduction_definition.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/deduction_definition.yaml
index 912396912fe..9751cc77cf5 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/deduction_definition.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/deduction_definition.yaml
@@ -7,3 +7,6 @@ values:
 metadata:
   unit: list
   label: Qualified business income deductions
+  reference:
+    - title: 26 U.S. Code § 199A(c)(1) - Qualified business income
+      href: https://www.law.cornell.edu/uscode/text/26/199A#c_1
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml
index ce47b6ff3c5..964df4bccae 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/max/business_property/rate.yaml
@@ -2,6 +2,9 @@ description: Alternative QBID cap rate on pass-through business property owned
 metadata:
   unit: /1
   label: Alternative QBID rate on business property
+  reference:
+    - title: 26 U.S. Code § 199A(b)(2)(B)(ii) - Qualified business income
+      href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_ii
 values:
   2013-01-01: 0.0
   2014-01-01: 0.0
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml
index 88330f71def..d2601d9803a 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/max/rate.yaml
@@ -2,6 +2,9 @@ description: Pass-through qualified business income deduction rate.
 metadata:
   label: Qualified business income deduction rate
   unit: /1
+  reference:
+    - title: 26 U.S. Code § 199A(a)(2) - Qualified business income
+      href: https://www.law.cornell.edu/uscode/text/26/199A#a_2
 values:
   2013-01-01: 0.0
   2014-01-01: 0.0
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml
index 3addf24cce3..56380e834e5 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/alt_rate.yaml
@@ -2,6 +2,9 @@ description: Alternative QBID cap rate on pass-through business W-2 wages paid.
 metadata:
   label: Alternative QBID rate on W-2 wages
   unit: /1
+  reference:
+    - title: 26 U.S. Code § 199A(b)(2)(B)(ii) - Qualified business income
+      href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_ii
 values:
   2013-01-01: 0.0
   2014-01-01: 0.0
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml
index 434bb39d524..68fed5db620 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/max/w2_wages/rate.yaml
@@ -2,6 +2,9 @@ description: QBID cap rate on pass-through business W-2 wages paid.
 metadata:
   label: QBID rate on W-2 wages
   unit: /1
+  reference:
+    - title: 26 U.S. Code § 199A(b)(2)(B)(i) - Qualified business income
+      href: https://www.law.cornell.edu/uscode/text/26/199A#b_2_B_i
 values:
   2013-01-01: 0.0
   2014-01-01: 0.0
diff --git a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
index 02672494e60..b8d60578c00 100644
--- a/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
+++ b/policyengine_us/parameters/gov/irs/deductions/qbi/phase_out/length.yaml
@@ -1,6 +1,9 @@
 description: Dollar gap between upper and lower threshold of pre-QBID taxable income
 metadata:
   unit: currency-USD
+  reference:
+    - title: 26 U.S. Code § 199A(b)(3)(B) - Qualified business income
+      href: https://www.law.cornell.edu/uscode/text/26/199A#b_3_B
 HEAD_OF_HOUSEHOLD:
   2013-01-01: 1.0
   2018-01-01: 50_000.0
diff --git a/policyengine_us/variables/household/emp_self_emp_ratio.py b/policyengine_us/variables/household/emp_self_emp_ratio.py
new file mode 100644
index 00000000000..9edd6b2795b
--- /dev/null
+++ b/policyengine_us/variables/household/emp_self_emp_ratio.py
@@ -0,0 +1,19 @@
+from policyengine_us.model_api import *
+
+
+class emp_self_emp_ratio(Variable):
+    value_type = float
+    entity = Person
+    label = "Share of earnings from wages and salaries"
+    unit = "/1"
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/1402"
+
+    def formula(person, period, parameters):
+        employment_income = person("employment_income", period)
+        self_employment_income = person("self_employment_income", period)
+        earnings = employment_income + self_employment_income
+        res = np.ones_like(earnings)
+        mask = earnings > 0
+        res[mask] = employment_income[mask] / earnings[mask]
+        return res
diff --git a/policyengine_us/variables/household/income/person/dividends/qualified_bdc_income.py b/policyengine_us/variables/household/income/person/dividends/qualified_bdc_income.py
new file mode 100644
index 00000000000..45aac1cac1d
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/dividends/qualified_bdc_income.py
@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class qualified_bdc_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Business Development Company dividend income"
+    unit = USD
+    documentation = "Business Development Company Dividend Income. Part of the QBID calculation."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/1#h_11"
+    uprating = "calibration.gov.irs.soi.qualified_dividend_income"
diff --git a/policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py b/policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py
new file mode 100644
index 00000000000..f3f9aa8a6f9
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/dividends/qualified_reit_and_ptp_income.py
@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class qualified_reit_and_ptp_income(Variable):
+    value_type = float
+    entity = Person
+    label = "REIT and PTP Income"
+    unit = USD
+    documentation = "REIT and Publically Traded Partnership Income. Part of the QBID calclulation."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/1#h_11"
+    uprating = "calibration.gov.irs.soi.qualified_dividend_income"
diff --git a/policyengine_us/variables/household/income/person/estate/estate_income_would_be_qualified.py b/policyengine_us/variables/household/income/person/estate/estate_income_would_be_qualified.py
new file mode 100644
index 00000000000..2b567091a8c
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/estate/estate_income_would_be_qualified.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class estate_income_would_be_qualified(Variable):
+    value_type = bool
+    entity = Person
+    label = "Estate income would be qualified"
+    documentation = "Whether income from estates would be considered qualified business income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    default_value = True
diff --git a/policyengine_us/variables/household/income/person/farm/farm_operations_income.py b/policyengine_us/variables/household/income/person/farm/farm_operations_income.py
new file mode 100644
index 00000000000..d6afaa5e972
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/farm/farm_operations_income.py
@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class farm_operations_income(Variable):
+    value_type = float
+    entity = Person
+    label = "farm operations income"
+    unit = USD
+    documentation = "Income from active farming operations. Schedule F. Do not include this income in self-employment income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    uprating = "calibration.gov.irs.soi.farm_income"
diff --git a/policyengine_us/variables/household/income/person/farm/farm_operations_income_would_be_qualified.py b/policyengine_us/variables/household/income/person/farm/farm_operations_income_would_be_qualified.py
new file mode 100644
index 00000000000..be21540dd6e
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/farm/farm_operations_income_would_be_qualified.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class farm_operations_income_would_be_qualified(Variable):
+    value_type = bool
+    entity = Person
+    label = "Farm operations income would be qualified"
+    documentation = "Whether farm operations income would be considered qualified business income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    default_value = True
diff --git a/policyengine_us/variables/household/income/person/farm/farm_rent_income.py b/policyengine_us/variables/household/income/person/farm/farm_rent_income.py
index 499108dc74c..dd5d723a63d 100644
--- a/policyengine_us/variables/household/income/person/farm/farm_rent_income.py
+++ b/policyengine_us/variables/household/income/person/farm/farm_rent_income.py
@@ -7,4 +7,5 @@ class farm_rent_income(Variable):
     label = "farm rental income"
     unit = USD
     definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/1402"
     uprating = "calibration.gov.irs.soi.farm_rent_income"
diff --git a/policyengine_us/variables/household/income/person/farm/farm_rent_income_would_be_qualified.py b/policyengine_us/variables/household/income/person/farm/farm_rent_income_would_be_qualified.py
new file mode 100644
index 00000000000..7ad140ef7e1
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/farm/farm_rent_income_would_be_qualified.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class farm_rent_income_would_be_qualified(Variable):
+    value_type = bool
+    entity = Person
+    label = "Farm rent income would be qualified"
+    documentation = "Whether farm rental income would be considered qualified business income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    default_value = True
diff --git a/policyengine_us/variables/household/income/person/misc/rental_income_would_be_qualified.py b/policyengine_us/variables/household/income/person/misc/rental_income_would_be_qualified.py
new file mode 100644
index 00000000000..4e0a6d57a21
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/misc/rental_income_would_be_qualified.py
@@ -0,0 +1,13 @@
+from policyengine_us.model_api import *
+
+
+class rental_income_would_be_qualified(Variable):
+    value_type = bool
+    entity = Person
+    label = "Rental income would be qualified"
+    documentation = (
+        "Whether rental income would be considered qualified business income."
+    )
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    default_value = True
diff --git a/policyengine_us/variables/household/income/person/self_employment/partnership_s_corp_income_would_be_qualified.py b/policyengine_us/variables/household/income/person/self_employment/partnership_s_corp_income_would_be_qualified.py
new file mode 100644
index 00000000000..717e446cf58
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/self_employment/partnership_s_corp_income_would_be_qualified.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class partnership_s_corp_income_would_be_qualified(Variable):
+    value_type = bool
+    entity = Person
+    label = "Partnership and S-corp income would be qualified"
+    documentation = "Whether income from partnerships and S corporations would be considered qualified business income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    default_value = True
diff --git a/policyengine_us/variables/household/income/person/self_employment/self_employment_income_would_be_qualified.py b/policyengine_us/variables/household/income/person/self_employment/self_employment_income_would_be_qualified.py
new file mode 100644
index 00000000000..b2bac36ef83
--- /dev/null
+++ b/policyengine_us/variables/household/income/person/self_employment/self_employment_income_would_be_qualified.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class self_employment_income_would_be_qualified(Variable):
+    value_type = bool
+    entity = Person
+    label = "Self-employment income would be qualified"
+    documentation = "Whether self-employment income would be considered qualified business income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/199A#c_3_A"
+    default_value = True
diff --git a/policyengine_us/variables/household/marginal_tax_rate.py b/policyengine_us/variables/household/marginal_tax_rate.py
index 0c066d88fc4..9a9704b8240 100644
--- a/policyengine_us/variables/household/marginal_tax_rate.py
+++ b/policyengine_us/variables/household/marginal_tax_rate.py
@@ -18,14 +18,7 @@ def formula(person, period, parameters):
         adult_indexes = person("adult_earnings_index", period)
         employment_income = person("employment_income", period)
         self_employment_income = person("self_employment_income", period)
-        total_earnings = employment_income + self_employment_income
-
-        emp_self_emp_ratio = np.divide(
-            employment_income,
-            total_earnings,
-            out=np.ones_like(total_earnings, dtype=np.float32),
-            where=total_earnings > 0,
-        )
+        emp_self_emp_ratio = person("emp_self_emp_ratio", period)
 
         for adult_index in range(1, 1 + adult_count):
             alt_sim = sim.get_branch(f"mtr_for_adult_{adult_index}")
diff --git a/policyengine_us/variables/household/marginal_tax_rate_including_health_benefits.py b/policyengine_us/variables/household/marginal_tax_rate_including_health_benefits.py
index 0752a942722..dc2e7eece4f 100644
--- a/policyengine_us/variables/household/marginal_tax_rate_including_health_benefits.py
+++ b/policyengine_us/variables/household/marginal_tax_rate_including_health_benefits.py
@@ -20,14 +20,7 @@ def formula(person, period, parameters):
         adult_indexes = person("adult_earnings_index", period)
         employment_income = person("employment_income", period)
         self_employment_income = person("self_employment_income", period)
-        total_earnings = employment_income + self_employment_income
-
-        emp_self_emp_ratio = np.divide(
-            employment_income,
-            total_earnings,
-            out=np.ones_like(total_earnings, dtype=np.float32),
-            where=total_earnings > 0,
-        )
+        emp_self_emp_ratio = person("emp_self_emp_ratio", period)
 
         for adult_index in range(1, 1 + adult_count):
             alt_sim = sim.get_branch(f"mtr_for_adult_{adult_index}")
diff --git a/policyengine_us/variables/input/employment_income.py b/policyengine_us/variables/input/employment_income.py
new file mode 100644
index 00000000000..feab9b621d5
--- /dev/null
+++ b/policyengine_us/variables/input/employment_income.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class employment_income(Variable):
+    value_type = float
+    entity = Person
+    label = "employment income"
+    documentation = "Wages and salaries, including tips and commissions."
+    unit = USD
+    definition_period = YEAR
+    adds = [
+        "employment_income_before_lsr",
+        "employment_income_behavioral_response",
+    ]
+    reference = "https://www.law.cornell.edu/uscode/text/26/3401#a"
+    uprating = "calibration.gov.irs.soi.employment_income"
diff --git a/policyengine_us/variables/input/employment_income_before_lsr.py b/policyengine_us/variables/input/employment_income_before_lsr.py
new file mode 100644
index 00000000000..ec3c3e1151b
--- /dev/null
+++ b/policyengine_us/variables/input/employment_income_before_lsr.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class employment_income_before_lsr(Variable):
+    value_type = float
+    entity = Person
+    label = "employment income before labor supply responses"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/3401#a"
+    uprating = "calibration.gov.irs.soi.employment_income"
diff --git a/policyengine_us/variables/input/farm_income.py b/policyengine_us/variables/input/farm_income.py
new file mode 100644
index 00000000000..f29558fc984
--- /dev/null
+++ b/policyengine_us/variables/input/farm_income.py
@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class farm_income(Variable):
+    value_type = float
+    entity = Person
+    label = "farm income"
+    unit = USD
+    documentation = "Income averaging for farmers and fishermen. Schedule J. Seperate from QBI and self-employment income."
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/1301"
+    uprating = "calibration.gov.irs.soi.farm_income"
diff --git a/policyengine_us/variables/input/income.py b/policyengine_us/variables/input/income.py
deleted file mode 100644
index 02a1995bdf3..00000000000
--- a/policyengine_us/variables/input/income.py
+++ /dev/null
@@ -1,77 +0,0 @@
-from policyengine_us.model_api import *
-
-
-label = "Income"
-
-
-class employment_income_before_lsr(Variable):
-    value_type = float
-    entity = Person
-    label = "employment income before labor supply responses"
-    unit = USD
-    definition_period = YEAR
-    uprating = "calibration.gov.irs.soi.employment_income"
-
-
-class self_employment_income_before_lsr(Variable):
-    value_type = float
-    entity = Person
-    label = "self-employment income before labor supply responses"
-    unit = USD
-    definition_period = YEAR
-    uprating = "calibration.gov.irs.soi.self_employment_income"
-
-
-class employment_income(Variable):
-    value_type = float
-    entity = Person
-    label = "employment income"
-    documentation = "Wages and salaries, including tips and commissions."
-    unit = USD
-    definition_period = YEAR
-    adds = [
-        "employment_income_before_lsr",
-        "employment_income_behavioral_response",
-    ]
-    uprating = "calibration.gov.irs.soi.employment_income"
-
-
-class self_employment_income(Variable):
-    value_type = float
-    entity = Person
-    label = "self-employment income"
-    unit = USD
-    documentation = "Self-employment non-farm income."
-    definition_period = YEAR
-    adds = [
-        "self_employment_income_before_lsr",
-        "self_employment_income_behavioral_response",
-    ]
-    uprating = "calibration.gov.irs.soi.self_employment_income"
-
-
-class emp_self_emp_ratio(Variable):
-    value_type = float
-    entity = Person
-    label = "employment-to-self-employment income ratio"
-    unit = "/1"
-    definition_period = YEAR
-
-    def formula(person, period, parameters):
-        employment_income = person("employment_income", period)
-        self_employment_income = person("self_employment_income", period)
-        earnings = employment_income + self_employment_income
-        res = np.ones_like(earnings)
-        mask = earnings > 0
-        res[mask] = employment_income[mask] / earnings[mask]
-        return res
-
-
-class farm_income(Variable):
-    value_type = float
-    entity = Person
-    label = "farm income"
-    unit = USD
-    documentation = "Income from agricultural businesses. Do not include this income in self-employment income."
-    definition_period = YEAR
-    uprating = "calibration.gov.irs.soi.farm_income"
diff --git a/policyengine_us/variables/input/self_employment_income.py b/policyengine_us/variables/input/self_employment_income.py
new file mode 100644
index 00000000000..8f4db220852
--- /dev/null
+++ b/policyengine_us/variables/input/self_employment_income.py
@@ -0,0 +1,16 @@
+from policyengine_us.model_api import *
+
+
+class self_employment_income(Variable):
+    value_type = float
+    entity = Person
+    label = "self-employment income"
+    unit = USD
+    documentation = "Self-employment non-farm income."
+    definition_period = YEAR
+    adds = [
+        "self_employment_income_before_lsr",
+        "self_employment_income_behavioral_response",
+    ]
+    reference = "https://www.law.cornell.edu/uscode/text/26/1402#a"
+    uprating = "calibration.gov.irs.soi.self_employment_income"
diff --git a/policyengine_us/variables/input/self_employment_income_before_lsr.py b/policyengine_us/variables/input/self_employment_income_before_lsr.py
new file mode 100644
index 00000000000..dc48f651ff6
--- /dev/null
+++ b/policyengine_us/variables/input/self_employment_income_before_lsr.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class self_employment_income_before_lsr(Variable):
+    value_type = float
+    entity = Person
+    label = "self-employment income before labor supply responses"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://www.law.cornell.edu/uscode/text/26/1402#a"
+    uprating = "calibration.gov.irs.soi.self_employment_income"