The following adjustments have been made in this reform:
Hawaii: Change the `exemptions_count` to `head_spouse_count`
Maryland: Change the `tax_unit_size` to `head_spouse_count`
Michigan: Change the `tax_unit_size` to `head_spouse_count`
Nebraska: Change the `tax_unit_size` to `head_spouse_count`
Ohio: Remove `is_tax_unit_dependent` from the exemption eligibility criteria
Oklahoma: Remove the dependents from the total exemptions
Rhode Island: Change the `exemptions_count` to `head_spouse_count`
Vermont: Remove the dependents from the personal exemptions
Virginia: Only apply the personal exemptions to the head and spouse
West Virginia: Change the `tax_unit_size` to `head_spouse_count`
California: Remove the dependent exemption structure from `ca_exemptions`
Georgia: Remove the dependent exemption structure from `ga_exemptions`
Indiana:  Change the `tax_unit_size` to `head_spouse_count`
Iowa: Remove the dependent exemption structure from `ia_exemption_credit`
Kansas: Remove the dependents from the exemption count
Massachusetts: Remove the dependent exemption structure from `ma_income_tax_exemption_threshold`
Alabama: Neutralize dependent exemptions
Illinois: Neutralize dependent exemptions
Louisiana: Neutralize dependent exemptions
Minnesota: Neutralize dependent exemptions
Mississippi: Neutralize dependent exemptions
New Jersey: Neutralize dependent exemptions
New York: Neutralize dependent exemptions
South Carolina: Neutralize dependent exemptions