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Give each spouse their own above-the-line deductions in per-person AGI - #9890

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MaxGhenis merged 26 commits into
mainfrom
fix-agi-person-ald-split
Oct 13, 2026
Merged

Give each spouse their own above-the-line deductions in per-person AGI#9890
MaxGhenis merged 26 commits into
mainfrom
fix-agi-person-ald-split

Avoid reallocating owned federal losses twice for Kentucky

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