OH 2025 joint elderly 33Kintrec 16Kgssi 50Kmortgage

[feenberg]

See http://taxsim.nber.org/out2psl/981

PE and TA have different AGI. See "schedule of adjustments".

[PavelMakarchuk]

Root cause: the emulator wasn't zeroing PolicyEngine's imputed Medicare Part B premiums, which created a federal medical deduction that lowered OH AGI (statutorily-valid OH deduction, R.C. 5747.01(10)) below the zero-bracket — so PE returned $0 OH tax. TAXSIM/TaxAct have no medical input.

Fixed in #993 by zeroing medical_expense_health_insurance_premiums in the emulator. After the fix OH tax is $321.41, matching the NBER taxsimtest binary to the penny. Closing as resolved by #993.