spotbugs-exclude.xml

<?xml version="1.0" encoding="UTF-8"?>
<FindBugsFilter>
    <!-- 
        False Positive: Dead Local Store (DLS_DEAD_LOCAL_STORE) 
        Reason: SpotBugs 4.8.x has known issues with Java 21 Record Patterns / Pattern Matching for Switch.
        It incorrectly identifies deconstructed components as unused dead stores.
    -->
    <Match>
        <Bug pattern="DLS_DEAD_LOCAL_STORE" />
        <Source name="~.*\.java" />
        <Or>
            <And>
                <Class name="~.*TaxCalculationService" />
                <Method name="calculateDeductions" />
            </And>
            <And>
                <Class name="~.*PersonService" />
                <Or>
                    <Method name="calculateMonthlyIncome" />
                    <Method name="mapToEntity" />
                </Or>
            </And>
        </Or>
    </Match>
</FindBugsFilter>