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Count New Mexico child credit children under IRC 152(c); do not halve the 65+ medical exemption for separate filers - #10047

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MaxGhenis wants to merge 11 commits into
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nm-ctc-152c-medical-exemption
Draft

MaxGhenis wants to merge 11 commits into
mainfrom
nm-ctc-152c-medical-exemption

Merge main after #10087 and #10088

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