MD joint 2025 14Ksui 10Kswages

[feenberg]

See http://taxsim.nber.org/out2psl/917

Taxable income differs by $1200, the amount of the two-earner deduction that TA doesn't think this taxpayer is entitled to, since the primary taxpayer has no income. See the worksheet.

[PavelMakarchuk]

Same root cause as #921 / #920: PE-US's taxable_unemployment_compensation reassigns the entire tax unit's taxable UI to the head, giving the no-income primary phantom AGI of $14,312. That makes md_two_income_subtraction see both spouses as having income, so it applies the $1,200 cap that TaxAct's worksheet correctly denies (line 7 of the Two-Income Subtraction Worksheet uses the smaller spouse-allocated AGI, which should be $0 here). Tracked at PolicyEngine/policyengine-us#8494 — once that lands, MD tax reproduces to ~$407 (within $2 of TaxAct's $409).