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Add dependent-exemption/credit age-gate contributed reforms for 13 states#8816

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DTrim99:dependent-exemption-age-gates
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Add dependent-exemption/credit age-gate contributed reforms for 13 states#8816
DTrim99 wants to merge 3 commits into
PolicyEngine:mainfrom
DTrim99:dependent-exemption-age-gates

Address review of #8816: reference hygiene, no-op robustness, dead va…

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