Count property tax billed in another household member's name as rent in Montana's elderly homeowner/renter credit (ARM 42.4.302(2)(b))

changelog.d/fix-mt-ehrc-household-member-income.fixed.md

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+Count household members' income in the Montana elderly homeowner/renter credit, preserving dependents' permitted person-level federal AGI adjustments and excluding losses, as well as including the income of members who file their own returns.
+Apply the full credit multiplier when permitted adjustments make household income negative.

changelog.d/fix-mt-ehrc-one-claimant-per-household.fixed.md

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+Limit the Montana elderly homeowner/renter credit to one claimant per household (MCA 15-30-2341(1)): when several tax units in a household qualify, only the one with the largest credit is paid.

changelog.d/fix-mt-ehrc-property-in-others-name.fixed.md

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+Count the property tax billed for a Montana elderly homeowner/renter credit claimant's home that is wholly in another household member's name, a dependent's included, as rent (ARM 42.4.302(2)(b)).

changelog.d/fix-mt-separate-filing-allocations.fixed.md

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+Montana's federal income tax deduction for spouses filing separately on the same form now attributes federal tax to the spouse who earned the income and caps each spouse at 5,000; the child and dependent care expense deduction phases out on the couple's combined Montana AGI and is halved only for spouses filing separately on the same form; and the elderly homeowner/renter credit counts income without regard to losses.