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Make state income taxes independent of which spouse is labelled head - #9981

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MaxGhenis wants to merge 5 commits into

mainfrom

fix-state-head-spouse-swap

Open

Make state income taxes independent of which spouse is labelled head#9981
MaxGhenis wants to merge 5 commits into
mainfrom
fix-state-head-spouse-swap

Commits on Oct 7, 2026
- Make state income taxes independent of which spouse is labelled head
  
  MaxGhenis
  and
  claude
  committed
  cd24bdd
- Merge remote-tracking branch 'upstream/main' into fix-state-head-spouse-swap
  MaxGhenis
  committed
  84a9d97
- Address review: fix the remaining head-label dependences and tighten tests
  
  MaxGhenis
  and
  claude
  committed
  92ff1b0
Commits on Oct 8, 2026
- Address review round 2: Delaware joint credit choice and Oregon WFHDC
  
  MaxGhenis
  and
  claude
  committed
  f1ecd5f
- Split Mississippi's unattributed tax-unit adjustments between the spouses
  
  MaxGhenis
  and
  claude
  committed
  d464128