Arizona Long-term Capital Gains Subtraction

[JudyZ13]

Fixes #2993

🤖 Generated by Copilot at 0ba5fa4

Summary

✨📄✅

This pull request adds a new feature to the policy engine: the Arizona net capital gains subtraction. It introduces a new parameter, variable, and test cases for this feature, and updates the changelog accordingly.

New feature added
az_net_capital_gains_subtractions
Springtime for taxpayers

Walkthrough

• Add a new feature to allow subtracting a portion of net capital gains from Arizona income tax (link, link, link, link)

• Create a new parameter file subtraction_rate.yaml to define the rate of subtraction for different years (link)
• Create a new variable file az_net_capital_gains_subtractions.py to implement the formula for calculating the subtractions based on the parameter and the tax unit's capital gains (link)
• Create two test cases in az_net_capital_gains_subtractions.yaml to verify the expected output of the variable for different scenarios (link)
• Update the changelog entry to indicate the new feature and the minor version bump (link)

[codecov]

Codecov Report

All modified lines are covered by tests ✅

Comparison is base (e0a95ba) 98.72% compared to head (ee04579) 98.72%.

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #2994   +/-   ##
=======================================
  Coverage   98.72%   98.72%           
=======================================
  Files        1726     1727    +1     
  Lines       25950    25963   +13     
  Branches      145      145           
=======================================
+ Hits        25618    25631   +13     
  Misses        301      301           
  Partials       31       31           

Files	Coverage Δ
...al_gains/az_long_term_capital_gains_subtraction.py	100.00% <100.00%> (ø)

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