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Estimate the requested tax and benefit outputs using only the household facts below. All listed people live together and are in one household group for tax and benefit calculations. All listed facts describe the full tax-benefit year. Treat demographic, work, student, disability, housing, health coverage, and household-composition facts as constant throughout the tax-benefit year, with no within-year income volatility or status changes. Gross wage and salary amounts are annual totals, including any overtime pay; hourly wage is a straight-time rate when listed. Treat any unlisted numeric input as 0 and any other unlisted household fact, boolean, or status input as false. Assume tax filing and program take-up when required. Do not infer unlisted income, expenses, assets, benefit receipt, rent, or health coverage.

Household:
- state: TX
- tax year: 2026

Head:
- age: 63
- has employer-sponsored insurance
- usual weekly hours worked: 45
- other medical expenses: $300
- over-the-counter health expenses: $20
- real estate taxes: $9,500
- self-employment income: $45,000

Spouse:
- age: 61
- gross wages and salaries: $40,000
- bank account assets: $400
- employer sponsored insurance premiums: $18,208
- has employer-sponsored insurance
- health insurance premiums excluding Medicare Part B: $3,000
- hourly wage: $19
- usual weekly hours worked: 40
- other health insurance premiums: $3,000
- other medical expenses: $6,000
- over-the-counter health expenses: $1,200

Household inputs:
- household vehicles value: $40,500

Provide the following policy quantities for this household:
- federal_income_tax_before_refundable_credits: federal individual income tax after nonrefundable credits and before refundable credits. This subtracts nonrefundable credits actually used, including CDCC and the nonrefundable portion of CTC or other credits when applicable; it does not subtract EITC or refundable portions of credits such as refundable CTC
- federal_refundable_credits: total refundable federal income tax credits, including EITC and refundable portions of credits such as refundable CTC when applicable; exclude the ACA Premium Tax Credit
- payroll_tax: annual household employee-side payroll tax: employee Social Security tax, employee Medicare tax, Additional Medicare Tax, and mandatory employee state payroll taxes. Exclude employer payroll taxes, FUTA, employer unemployment-insurance taxes, and self-employment tax
- self_employment_tax: annual self-employment tax liability, excluding employee payroll taxes and Additional Medicare Tax
- state_income_tax_before_refundable_credits: state individual income tax after nonrefundable credits and before refundable credits, excluding local income and payroll taxes
- state_refundable_credits: total refundable state individual income tax credits
- local_income_tax: annual local income, wage, and earnings tax liability in the separate local-income-tax output: NYC income tax, Philadelphia wage tax, Kansas City earnings tax, and St. Louis earnings tax where applicable
- snap: annual SNAP (food stamps) benefit amount
- ssi: annual Supplemental Security Income (SSI) amount
- tanf: annual Temporary Assistance for Needy Families (TANF) benefit amount
- head_wic_eligible: whether Head is eligible for WIC (1 if yes, 0 if no)
- spouse_wic_eligible: whether Spouse is eligible for WIC (1 if yes, 0 if no)
- head_medicaid_eligible: whether Head is eligible for Medicaid under PolicyEngine rules, not whether they are currently enrolled (1 if yes, 0 if no)
- spouse_medicaid_eligible: whether Spouse is eligible for Medicaid under PolicyEngine rules, not whether they are currently enrolled (1 if yes, 0 if no)
- head_chip_eligible: whether Head is eligible for CHIP under PolicyEngine rules, not whether they are currently enrolled (1 if yes, 0 if no)
- spouse_chip_eligible: whether Spouse is eligible for CHIP under PolicyEngine rules, not whether they are currently enrolled (1 if yes, 0 if no)
- head_medicare_eligible: whether Head is eligible for Medicare (1 if yes, 0 if no)
- spouse_medicare_eligible: whether Spouse is eligible for Medicare (1 if yes, 0 if no)
- free_school_meals_eligible: whether PolicyEngine returns positive annual free school meal support for the household (1 if yes, 0 if no; reduced-price meals do not count as 1)
- reduced_price_school_meals_eligible: whether PolicyEngine returns positive annual reduced-price school meal support for the household (1 if yes, 0 if no; free meals do not count as 1)

Use the `submit_outputs` function exactly once. Return an `outputs` object with every requested quantity keyed by variable name. Each requested key must map to an object with a numeric `value` and a non-empty, specific, concise `explanation`. Each explanation must support the numeric value submitted for the same variable in `outputs`. If an explanation mentions a final amount, that amount must match the corresponding `outputs` value. Do not write that you will use one value while submitting a different value. Do not include scratch work, abandoned calculations, or corrections. End each explanation with `value = X`, where X exactly matches the numeric `value` field. For 1/0 eligibility outputs, submit 1 only when the explanation says eligible or yes, and submit 0 only when it says not eligible or no. Use the exact variable names as keys inside `outputs`. Include every requested key exactly once in `outputs`, even if the value is 0. Put only numeric values in `value`, with no dollar signs, commas, or explanatory text. Do not rely on plain text for the final answers. If an answer is a currency amount, give the annual amount. If an answer is a rate, give a decimal (e.g. 0.25 for 25%).