New Mexico Armed forces retirement pay exemption 2022-2026

[hua7450]

Fixes #5013

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 99.03%. Comparing base (dbe7a06) to head (609894d).
Report is 43 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #5049      +/-   ##
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+ Coverage   99.01%   99.03%   +0.01%     
==========================================
  Files        2560     2578      +18     
  Lines       37217    37452     +235     
  Branches      159      161       +2     
==========================================
+ Hits        36851    37089     +238     
+ Misses        337      334       -3     
  Partials       29       29              

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[DTrim99]

On the question on whether dependents could claim retirement/military exclusions:

I cannot find anywhere in the instructions that it explicitly says dependents do not qualify. While it will be very uncommon, I suppose adult dependents who have retirement/military benefits could claim these exclusions and stay under the dependent income test of $5,050. I am not sure how this would affect the micro-sim (if at all), but given I can't find where it says dependents don't qualify, it is possible they could claim the exclusions on a separate tax return from whoever claims them as a dependent.