diff --git a/changelog.d/add-model-diff-docs.added.md b/changelog.d/add-model-diff-docs.added.md
new file mode 100644
index 0000000..ee5b549
--- /dev/null
+++ b/changelog.d/add-model-diff-docs.added.md
@@ -0,0 +1 @@
+Add documentation section explaining how PolicyEngine and TAXSIM outputs differ. Renders static output conventions (CTC/ACTC split, state EITC bundling, filing-status auto-detection, spouse income splitting, Additional Medicare Tax, non-refundable credit ordering) plus a live feed of GitHub issues labeled model-difference.
diff --git a/dashboard/public/config-data.json b/dashboard/public/config-data.json
index d424d0d..42bab55 100644
--- a/dashboard/public/config-data.json
+++ b/dashboard/public/config-data.json
@@ -280,5 +280,5 @@
       }
     ]
   },
-  "lastUpdated": "2026-03-24T15:14:08.434Z"
+  "lastUpdated": "2026-04-17T20:07:56.953Z"
 }
\ No newline at end of file
diff --git a/dashboard/src/components/DocumentationContent.jsx b/dashboard/src/components/DocumentationContent.jsx
index 13261f4..8912ef5 100644
--- a/dashboard/src/components/DocumentationContent.jsx
+++ b/dashboard/src/components/DocumentationContent.jsx
@@ -16,6 +16,7 @@ import {
 import { highlightCode } from '../utils/codeHighlight';
 import { loadConfigurationData } from '../utils/configLoader';
 import LoadingSpinner from './common/LoadingSpinner';
+import ModelDifferences from './ModelDifferences';
 import {
   OUTPUT_VARIABLES,
   INPUT_VARIABLE_CATEGORIES,
@@ -465,6 +466,7 @@ policyengine_versions()
               { id: 'installation', label: 'Installation & Usage' },
               { id: 'options', label: 'All Runners & CLI' },
               { id: 'mappings', label: 'Variable Mappings' },
+              { id: 'differences', label: 'Modeling Differences' },
               { id: 'datasets', label: 'Sample Datasets' },
             ].map(({ id, label }) => (
               <button
@@ -947,6 +949,9 @@ policyengine-taxsim policyengine input.csv --disable-salt --assume-w2-wages --lo
           </section>
         )}
 
+        {/* Modeling Differences */}
+        {activeSection === 'differences' && <ModelDifferences />}
+
         {/* Sample Datasets */}
         {activeSection === 'datasets' && (
           <section className="space-y-6">
diff --git a/dashboard/src/components/ModelDifferences.jsx b/dashboard/src/components/ModelDifferences.jsx
new file mode 100644
index 0000000..703bfe2
--- /dev/null
+++ b/dashboard/src/components/ModelDifferences.jsx
@@ -0,0 +1,277 @@
+'use client';
+
+import React, { useState, useEffect } from 'react';
+import {
+  IconExternalLink,
+  IconClock,
+  IconUser,
+  IconTag,
+  IconBrandGithub,
+  IconInfoCircle,
+} from '@tabler/icons-react';
+import { fetchGitHubIssues, getIssuesByLabel, formatIssue } from '../utils/githubApi';
+import { formatDate } from '../utils/formatters';
+import { LABEL_COLORS } from '../constants';
+
+const MODEL_DIFFERENCE_LABEL = 'model-difference';
+
+const CONVENTIONS = [
+  {
+    id: 'ctc-split',
+    title: 'Child Tax Credit output split (v22 / actc)',
+    summary:
+      'v22 reports the non-refundable CTC (capped at tax liability) for non-fully-refundable years, or the total CTC for fully-refundable years (2021 ARPA). The separate actc field reports the refundable (Additional) CTC.',
+    detail:
+      'For most years (2018–2020, 2022+), v22 = min(ctc, ctc_limiting_tax_liability). For 2021 under ARPA, the entire CTC is fully refundable so v22 = total CTC and actc equals v22.',
+  },
+  {
+    id: 'state-eitc-bundling',
+    title: 'State EITC output bundles working-family credits',
+    summary:
+      'The v39 state EITC field includes state-specific EITC match credits plus similar non-federal-style working-family credits: Minnesota Working Family Credit, Missouri Working Families Tax Credit (TY 2023+), and Washington Working Families Tax Credit (TY 2023+).',
+    detail:
+      'For states with split refundable/non-refundable EITCs (Maryland, Virginia), both components are summed. For Kansas, the single ks_total_eitc variable covers both.',
+  },
+  {
+    id: 'filing-status-auto',
+    title: 'Filing status auto-detection for single filers with dependents',
+    summary:
+      'Both PolicyEngine and TAXSIM treat mstat=1 (single) with at least one qualifying dependent as head-of-household for threshold and bracket purposes.',
+    detail:
+      'This affects standard deduction, tax brackets, and phase-out thresholds for credits like the CTC ARPA addition ($112,500 HoH threshold vs $75,000 single).',
+  },
+  {
+    id: 'income-splitting',
+    title: 'Spouse income splitting',
+    summary:
+      'For joint returns (mstat=2), household-level income inputs (capital gains, interest, dividends, pensions, transfers) are split 50/50 between the primary and secondary filers for person-level allocations.',
+    detail:
+      'Wage inputs (pwages, swages) are assigned to individuals as specified. Self-employment income (psemp, ssemp) and profession-specific inputs (pbusinc, pprofinc, sprofinc) are also assigned per-filer.',
+  },
+  {
+    id: 'addl-medicare-tax',
+    title: 'Additional Medicare Tax included in fiitax',
+    summary:
+      'TAXSIM reports the 0.9% Additional Medicare Tax on wages above $200k (single) / $250k (MFJ) as part of fiitax. PolicyEngine adds this to its income_tax base so the fiitax output matches TAXSIM.',
+    detail: null,
+  },
+  {
+    id: 'non-refundable-ordering',
+    title: 'State non-refundable credit ordering follows form order',
+    summary:
+      'When multiple non-refundable state credits apply, they are subtracted from tax liability in the order specified by the state tax form (e.g., Delaware applies personal credits before the EITC per Form PIT-RES lines 26a → 33).',
+    detail:
+      'This can affect the reported amount of individual credits when the pre-credit tax liability is consumed by earlier-ordered credits.',
+  },
+  {
+    id: 'rebate-timing',
+    title: 'One-time rebate timing convention',
+    summary:
+      'PolicyEngine assigns one-time state rebates to the tax year whose liability determines the rebate amount (the eligibility year), not the trigger year or payout year. TAXSIM conventions have varied by rebate.',
+    detail:
+      'Examples: Georgia HB 112 surplus rebate (issue #716) and Virginia HB 1600 rebate (issue #718). Picking the eligibility year keeps the rebate reflected in the same liability that generated it.',
+  },
+];
+
+const ModelDifferences = () => {
+  const [issues, setIssues] = useState([]);
+  const [loading, setLoading] = useState(true);
+  const [error, setError] = useState(null);
+  const [expandedId, setExpandedId] = useState(null);
+
+  useEffect(() => {
+    const loadIssues = async () => {
+      setLoading(true);
+      setError(null);
+      try {
+        const allIssues = await fetchGitHubIssues();
+        const labeledIssues = getIssuesByLabel(allIssues, MODEL_DIFFERENCE_LABEL).map(
+          formatIssue
+        );
+        setIssues(labeledIssues);
+      } catch (err) {
+        setError('Failed to load GitHub issues');
+        console.error('Error loading model-difference issues:', err);
+      } finally {
+        setLoading(false);
+      }
+    };
+    loadIssues();
+  }, []);
+
+  const getLabelColor = (label) => {
+    return LABEL_COLORS[label.toLowerCase()] || '#0366d6';
+  };
+
+  return (
+    <section className="space-y-6">
+      {/* Intro */}
+      <div className="bg-white rounded-xl p-6 shadow-sm border border-gray-200">
+        <div className="flex items-start gap-3">
+          <IconInfoCircle size={20} className="text-primary-500 mt-0.5" />
+          <div>
+            <h3 className="text-lg font-bold text-gray-900 mb-2">
+              How PolicyEngine and TAXSIM compare
+            </h3>
+            <p className="text-sm text-gray-600 leading-relaxed">
+              PolicyEngine and TAXSIM implement the same underlying tax code
+              but differ in a few documented conventions. This page covers the
+              architectural choices that stay stable, and a live feed of open
+              divergences being tracked on GitHub.
+            </p>
+          </div>
+        </div>
+      </div>
+
+      {/* Conventions (static) */}
+      <div className="bg-white rounded-xl p-6 shadow-sm border border-gray-200">
+        <h3 className="text-lg font-bold text-gray-900 mb-4">
+          Output conventions
+        </h3>
+        <div className="space-y-3">
+          {CONVENTIONS.map((conv) => {
+            const isExpanded = expandedId === conv.id;
+            return (
+              <div
+                key={conv.id}
+                className="border border-gray-200 rounded-lg overflow-hidden"
+              >
+                <button
+                  onClick={() => setExpandedId(isExpanded ? null : conv.id)}
+                  className="w-full px-4 py-3 text-left hover:bg-gray-50 transition"
+                >
+                  <div className="flex items-start justify-between gap-3">
+                    <div className="flex-1">
+                      <h4 className="text-sm font-semibold text-gray-900">
+                        {conv.title}
+                      </h4>
+                      <p className="text-sm text-gray-600 mt-1 leading-relaxed">
+                        {conv.summary}
+                      </p>
+                    </div>
+                    {conv.detail && (
+                      <span className="text-xs text-primary-500 font-medium shrink-0 mt-0.5">
+                        {isExpanded ? 'Hide' : 'More'}
+                      </span>
+                    )}
+                  </div>
+                </button>
+                {isExpanded && conv.detail && (
+                  <div className="px-4 pb-3 pt-0 text-sm text-gray-600 leading-relaxed border-t border-gray-100 bg-gray-50">
+                    <p className="pt-3">{conv.detail}</p>
+                  </div>
+                )}
+              </div>
+            );
+          })}
+        </div>
+      </div>
+
+      {/* Dynamic issues */}
+      <div className="bg-white rounded-xl p-6 shadow-sm border border-gray-200">
+        <div className="flex items-center justify-between mb-4">
+          <div className="flex items-center gap-2">
+            <IconBrandGithub size={18} className="text-gray-600" />
+            <h3 className="text-lg font-bold text-gray-900">
+              Known differences under investigation
+            </h3>
+            <span className="inline-flex items-center justify-center px-2 py-0.5 rounded-full text-xs font-medium bg-gray-100 text-gray-600">
+              {loading ? '…' : issues.length}
+            </span>
+          </div>
+          <a
+            href={`https://github.com/PolicyEngine/policyengine-taxsim/issues?q=is%3Aissue+is%3Aopen+label%3A${MODEL_DIFFERENCE_LABEL}`}
+            target="_blank"
+            rel="noopener noreferrer"
+            className="inline-flex items-center px-3 py-1.5 rounded-md border border-primary-500 text-primary-500 text-xs font-medium bg-white hover:bg-gray-50 transition"
+          >
+            <IconExternalLink size={12} className="mr-1" />
+            View on GitHub
+          </a>
+        </div>
+        <p className="text-sm text-gray-600 mb-4 leading-relaxed">
+          Issues tagged{' '}
+          <code className="px-1.5 py-0.5 rounded bg-gray-100 text-gray-700 text-xs font-mono">
+            {MODEL_DIFFERENCE_LABEL}
+          </code>{' '}
+          document current PolicyEngine vs. TAXSIM divergences and link to the
+          statute or form instructions for each case. They disappear from this
+          list when closed.
+        </p>
+
+        {loading && (
+          <div className="flex items-center justify-center py-6 gap-2 text-gray-500">
+            <div className="w-5 h-5 border-2 border-gray-200 border-t-primary-500 rounded-full animate-spin"></div>
+            <span className="text-sm">Loading…</span>
+          </div>
+        )}
+
+        {error && (
+          <div className="py-4 px-4 bg-error/5 rounded-lg">
+            <span className="text-sm text-error">{error}</span>
+          </div>
+        )}
+
+        {!loading && !error && issues.length === 0 && (
+          <div className="text-center py-6 text-sm text-gray-500">
+            No open model-difference issues.
+          </div>
+        )}
+
+        {!loading && !error && issues.length > 0 && (
+          <div className="space-y-3">
+            {issues.map((issue) => (
+              <div
+                key={issue.id}
+                className="border border-gray-200 rounded-lg p-4 hover:shadow-sm transition"
+              >
+                <a
+                  href={issue.html_url}
+                  target="_blank"
+                  rel="noopener noreferrer"
+                  className="text-sm font-medium text-primary-500 hover:text-primary-600 hover:underline"
+                >
+                  #{issue.number} {issue.title}
+                  <IconExternalLink size={12} className="inline ml-1 opacity-50" />
+                </a>
+                <div className="flex items-center gap-3 mt-1.5 text-xs text-gray-400">
+                  <span className="inline-flex items-center gap-1">
+                    <IconUser size={12} />
+                    {issue.author}
+                  </span>
+                  <span className="inline-flex items-center gap-1">
+                    <IconClock size={12} />
+                    {formatDate(issue.created_at)}
+                  </span>
+                </div>
+                {issue.labels.length > 0 && (
+                  <div className="flex items-center flex-wrap gap-1.5 mt-2">
+                    <IconTag size={12} className="text-gray-400" />
+                    {issue.labels.map((label, index) => (
+                      <span
+                        key={index}
+                        className="px-2 py-0.5 rounded-full text-xs font-medium text-white"
+                        style={{ backgroundColor: getLabelColor(label) }}
+                      >
+                        {label}
+                      </span>
+                    ))}
+                  </div>
+                )}
+                {issue.body && (
+                  <div className="mt-2 text-xs text-gray-500 leading-relaxed">
+                    {issue.body.length > 200
+                      ? `${issue.body.substring(0, 200)}…`
+                      : issue.body}
+                  </div>
+                )}
+              </div>
+            ))}
+          </div>
+        )}
+      </div>
+    </section>
+  );
+};
+
+export default ModelDifferences;
diff --git a/dashboard/src/utils/githubApi.js b/dashboard/src/utils/githubApi.js
index 99c84f8..650cfad 100644
--- a/dashboard/src/utils/githubApi.js
+++ b/dashboard/src/utils/githubApi.js
@@ -83,6 +83,15 @@ export const getIssuesForState = (issues, stateCode) => {
   });
 };
 
+// Get issues with a specific label
+export const getIssuesByLabel = (issues, labelName) => {
+  if (!labelName) return [];
+
+  return issues.filter(issue =>
+    issue.labels.some(label => label.name === labelName)
+  );
+};
+
 // Format issue data for display
 export const formatIssue = (issue) => {
   return {