David Trimmer
David Trimmer
Fixes #5779
Fixes #5756
[North Dakota statutes](https://casetext.com/statute/north-dakota-century-code/title-57-taxation/chapter-57-38-income-tax/section-57-38-303-individual-estate-and-trust-income-tax) point to [federal uprating](https://www.law.cornell.edu/uscode/text/26/1) that rounds to the lowest $50. However, in the [2024 tax forms](https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2024-iit/2024-individual-income-tax-booklet.pdf#page=29), some of the income tax thresholds are rounded to $25.
Fixes #5721
https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0040SOP.pdf Bill text: https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0040.pdf#page=4
Two examples of web app reforms breaking: https://policyengine.org/us/policy?focus=policyOutput.policyBreakdown&reform=77115®ion=enhanced_us&timePeriod=2025&baseline=2&household=47942 https://policyengine.org/us/policy?focus=policyOutput.policyBreakdown&reform=67174®ion=enhanced_us&timePeriod=2025&baseline=2&household=47942
## Summary - Fixes New Jersey gross income calculation to comply with NJ Statute 54A:5-1 - Changes NJ total income to build from specific income categories instead of starting from...