OK joint elderly 2025 26Kintrec 35Kgssi 50Kmortgage

[feenberg]

See http://taxsim.nber.org/out2psl/978

PE allows 18956 for itemized deductions (out of the 50Kmortgage deduction on the federal form) while TA allows only $17,000 on schedule 511-CD.

[PavelMakarchuk]

Root cause: the emulator wasn't zeroing PolicyEngine's imputed Medicare Part B premiums. They produced a ~$1,956 federal medical deduction that fed the OK Schedule 511-D above-cap medical add-back, inflating OK itemized deductions from $17,000 to $18,956. TAXSIM/TaxAct see no medical input.

Fixed in #993 by zeroing medical_expense_health_insurance_premiums in the emulator. After the fix OK siitax is $83.20, matching TaxAct's $83 (Form 511 line 15/Schedule 511-D $17,000 cap). Closing as resolved by #993.