Daily puzzle · 3 September 2026
Guess the state, 3 September 2026
Five facts about the same US state or the District of Columbia, every one of them read off a public record and checked back against the page it came from. They get more specific as you go.
Clue 1
IRC conformity date — rolling conformity
State conformity to federal Section 179 and bonus depreciation rules
Clue 2
Total HPRD minimum — 3.34
Nursing home minimum staffing requirements by US state
Clue 3
License renewal date — 6/30 of odd years
CPA continuing professional education (CPE) requirements by US jurisdiction
Clue 4
Vehicles covered / exempt — The first seven model years are exempt from emissions testing
Vehicle emissions testing: which counties require it, in which states
The answer, and where these facts came from
It was Delaware. Each clue is a value one of these records publishes — open any of them for the source page and the sentence on it that says so.
- IRC conformity date: rolling conformityaccountants.intuit.com · checked State conformity to federal Section 179 and bonus depreciation rules
- Total HPRD minimum: 3.34theconsumervoice.org · checked Nursing home minimum staffing requirements by US state
- License renewal date: 6/30 of odd yearsnasbaregistry.org · checked CPA continuing professional education (CPE) requirements by US jurisdiction
- Vehicles covered / exempt: The first seven model years are exempt from emissions testingdnrec.delaware.gov · checked Vehicle emissions testing: which counties require it, in which states