Add MA H3262 income tax reform structural reform #7257
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This reform implements Massachusetts House Bill H.3262 which: 1. Increases the Part B tax rate from 5.0% to 6.0% 2. Increases personal exemptions: - Single/MFS: $4,400 → $6,600 - Head of Household: $6,800 → $10,200 - Married Filing Jointly: $8,800 → $13,200 The reform uses an in_effect parameter to toggle application, following the structural reform pattern. 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Documents the process for creating structural reforms with: - Directory structure and file organization - Parameter templates with in_effect toggle - Reform class patterns with conditional application - YAML test structure - Key patterns and complete checklist 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
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Summary
This PR adds a structural reform for Massachusetts House Bill H.3262, which proposes two key changes to Massachusetts income tax:
Implementation Details
in_effectparameter to toggle reform application (defaults tofalse)ma_part_b_taxable_income_exemptionandma_income_tax_before_creditsvariablesReference
Test Plan
🤖 Generated with Claude Code