MA joint elderly 21Kintrec 14Kgssi 10Krentpaid

[feenberg]

See http://taxsim.nber.org/out2psl/985

Credits are zero in PE and TA, but PE output does not include any other details so I don't have any guess at the source of the difference in tax before credits. TA is showing 385=.05*7717.

[PavelMakarchuk]

Root cause: the emulator wasn't zeroing PolicyEngine's imputed Medicare Part B premiums. With the $50K mortgage forcing federal itemization, that imputed medical amount flowed through the federal itemized medical deduction into the MA Schedule Y medical/dental exemption (correct MA rule, MA G.L. c.62 §3(B)(b)(4)), inflating the exemption from $10,200 to $12,996 and dropping MA tax to $246. TAXSIM/TaxAct have no medical input, so they don't.

Fixed in #993 by zeroing medical_expense_health_insurance_premiums in the emulator (mirroring how SSI/SNAP/TANF are already zeroed). After the fix MA tax is $385.89, matching TaxAct (~$386). (A separate ~$10 MA rental-deduction residual vs the NBER binary remains and would be tracked on its own.) Closing as resolved by #993.