Fix ga_exemptions and ks_exemptions in repeal_state_dependent_exemptions reform

[PavelMakarchuk]

Summary

• Fix ga_exemptions formula to use correct parameter path (p.personal.amount[filing_status] instead of p.personal[filing_status]) and add p.personal.availability check
• Replace ks_count_exemptions update with ks_exemptions to handle the 2024+ by_filing_status branch that bypasses ks_count_exemptions

Test plan

• Run microsimulation to verify GA and KS show non-zero impacts under the repeal reform
• Verify no regressions in other affected states

🤖 Generated with Claude Code

[DTrim99]

PR Review

✅ GA Fix Verified

The ga_exemptions fix correctly updates the parameter path from p.personal[filing_status] to p.personal.amount[filing_status] and adds the p.personal.availability check. This matches the baseline implementation.

⚠️ KS Fix - Clarification Needed

The switch from ks_count_exemptions to ks_exemptions is correct for handling the 2024+ by_filing_status branch. However, I noticed the reform's ks_exemptions appears to be missing the dependent exemption calculation for the 2024+ branch.

Baseline ks_exemptions.py (lines 27-28, 36-40):

dependents = tax_unit("tax_unit_dependents", period)
dependent_amount = p.by_filing_status.dependent * dependents
...
return (
    base_amount
    + dependent_amount  # <-- includes dependents
    + veterans_exemption_amount
    + head_of_household_additional_amount
)

Reform's ks_exemptions (lines 355-360):

return base_amount + veterans_exemption_amount + hoh_additional
# Missing: dependent_amount

Question: Is this omission intentional? Should the reform:

1. Repeal all exemptions (personal + dependent) → need to add dependent_amount to properly zero it out
2. Only repeal personal exemptions, leaving dependent exemptions intact → current code is correct

Please confirm so we can proceed accordingly.