Decouple California CDCC calculation from ARPA in 2021

[LeqiGogo]

Fixes #2060

🤖 Generated by Copilot at f60001c

Summary

👶💰📆

This pull request adds the ca_federal_cdcc variable and its components, which compute the California Child and Dependent Care Expenses Credit for tax units. It also adds test cases for the new variables in the policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits folder. This credit is part of the California state income tax system.

ca_cdcc credit
New variables and tests
Fall leaves bring relief

Walkthrough

• Add ca_cdcc_rate variable to calculate the California Child and Dependent Care Expenses Credit rate based on AGI (link)
• Add test cases for ca_cdcc_rate with different AGI levels in 2019 and 2021 (policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/ca_cdcc_rate.yaml, link)
• Add ca_cdcc_relevant_expenses variable to calculate the relevant care expenses for the California CDCC credit (link)
  • Add test cases for ca_cdcc_relevant_expenses with different childcare expenses, number of care receivers, and minimum earnings in 2019 and 2021 (policyengine_us/tests/policy/baseline/gov/states/ca/tax/income/credits/ca_cdcc_relevant_expenses.yaml, link)
• Add ca_federal_cdcc variable to calculate the amount of the California CDCC credit by multiplying the relevant expenses by the rate (link)

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (631134a) 99.02% compared to head (1fb5dac) 99.02%.

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #3224   +/-   ##
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  Coverage   99.02%   99.02%           
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  Files        1835     1839    +4     
  Lines       27028    27100   +72     
  Branches      158      160    +2     
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+ Hits        26765    26837   +72     
  Misses        225      225           
  Partials       38       38           

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