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Fix state taxpayer-choice bugs: NJ property tax election and NE itemized deductions - #10654

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MaxGhenis wants to merge 5 commits into
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claude/state-choice-bugs-continued-3mhani
Open

MaxGhenis wants to merge 5 commits into
mainfrom
claude/state-choice-bugs-continued-3mhani

Cite 54A:3A-20 and test the halved NJ credit for cohabiting separate …

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