fix: implement NJ same-category loss rule for gross income #7280
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Fixes #7017 Under NJ's "same category rule" (N.J.S. 54A:5-1), if any of the income categories has a net loss, that loss must be disregarded (treated as $0) and cannot offset income from other categories. This change applies max_(0, category_total) to: - Capital gains (short-term + long-term combined) - Partnership/S-corp income - Self-employment income - Farm income - Rental income Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7280 +/- ##
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+ Coverage 72.72% 100.00% +27.27%
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Files 3757 1 -3756
Lines 54115 24 -54091
Branches 267 0 -267
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- Hits 39353 24 -39329
+ Misses 14742 0 -14742
+ Partials 20 0 -20
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Summary
max_(0, category_total)to capital gains, partnership/S-corp income, self-employment income, farm income, and rental incomeFixes #7017
Test plan
make formatto ensure code style compliance🤖 Generated with Claude Code