f8cd37ac8c
Includes: API (Express/TypeScript), Astro site, Python workers, document generators, FCC compliance tools, Canada CRTC formation, Ansible infrastructure, and deployment scripts. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
30 lines
1.5 KiB
SQL
30 lines
1.5 KiB
SQL
-- 059: Waive de minimis exemption
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--
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-- Background: A filer whose Appendix A worksheet shows they qualify as
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-- de minimis is EXEMPT from contributing to USF (§ 54.706). But many
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-- carriers — especially small VoIP resellers — have a business reason to
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-- file as a regular contributing filer even when de minimis qualifies:
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--
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-- Upstream wholesale SIP providers charge USF surcharges on the trunk
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-- bill. A regular contributing carrier can show the vendor their 499
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-- Filer ID + a "Reseller Certification" (see table
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-- reseller_certifications) and have the vendor waive wholesale-side
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-- USF. A de minimis filer cannot — they eat the vendor's USF charge
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-- because they don't contribute directly.
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--
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-- The economic break-even: when the carrier's own USF contribution
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-- (interstate revenue * quarterly factor) is LESS than the USF
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-- surcharge on wholesale trunking, filing as regular saves money
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-- overall even though they'd otherwise be exempt.
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--
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-- So: give the filer an explicit opt-out. Set waive_deminimis_exemption=TRUE
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-- and the handler will file a full 499-A with USF contribution obligations
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-- even when the Appendix A calc shows de minimis status.
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ALTER TABLE compliance_orders
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ADD COLUMN IF NOT EXISTS waive_deminimis_exemption BOOLEAN NOT NULL DEFAULT FALSE;
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-- Why they chose to waive — short free-text so the admin-review dashboard
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-- and auditors can see the intent. Not required.
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ALTER TABLE compliance_orders
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ADD COLUMN IF NOT EXISTS waive_deminimis_reason TEXT;
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