Fix WI retirement income exclusion applied after standard-deduction phaseout (#8817)#8818

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DTrim99:fix-wi-retirement-exclusion-standard-deduction

Commits on Jul 1, 2026

Fix WI retirement income exclusion applied after standard-deduction phaseout (#8817)

DTrim99
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claude
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Commits on Jul 2, 2026

Address review of #8818: fix reference tuple, add phaseout boundary tests

DTrim99
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claude
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