Indiana special exemption for first-time qualifying children

https://www.in.gov/dor/files/ib117.pdf#page=4

>Special Rule for First-Year Qualifying Children
Beginning in 2023, a taxpayer is permitted an exemption of $3,000 for a child who qualifies for
the first time for the extra exemption for certain qualifying children. This $3,000 is the exemption
instead of the $1,500 exemption available.

More detail in the document.

Read the linked Indiana Department of Revenue document, especially page 4, and locate the existing Indiana exemption logic in the repository. Confirm how first-time qualifying children are represented and how the 2023 threshold is handled; done means the documented $3,000 exemption applies instead of $1,500 for qualifying cases.

Written by the indexing model from the issue text.