Tie Maine dependent exemption credit to federal exemption from 2026 on

[MaxGhenis]

Currently, Maine ties its dependent exemption credit to dependent status as relevant to the CTC (i.e., any dependent): https://legislature.maine.gov/statutes/36/title36sec5219-SS.html

In 2026, that will change to children for whom the federal exemption exceeds $0. We don't currently capture that.