Net household members' Medicaid MAGI before the zero floor, and give each spouse their own deductions

changelog.d/medicaid-magi-joint-floor.fixed.md

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+Medicaid MAGI household income now nets one household member's negative MAGI-based income, such as a spouse's business loss on a joint return, against the others' income and floors only the household's total at zero (42 CFR 435.603(d)(1); Form 8962, line 3). Each person's Medicaid AGI now subtracts their own above-the-line deductions, and a self-employment loss no longer counts as unearned income in the Medicaid filing-requirement test.