{
  "baseline_source_ids": [
    "nec_2025"
  ],
  "current_source_ids": [
    "nec_2026"
  ],
  "tax_years": {
    "from": 2025,
    "to": 2026
  },
  "topics": [
    "backup_withholding_exception",
    "nec_covered_threshold",
    "misc_fields"
  ],
  "caller_assertions": [
    {
      "assertion_id": "as_nec_threshold",
      "topic": "nec_covered_threshold",
      "field_path": "changes.threshold.after.amount_cents",
      "expected_value": 200000
    }
  ]
}