Finish elimination of taxcalc-related variables

[martinholmer]

Fixes #3225.

🤖 Generated by Copilot at d707e5a

Summary

📝🆕🐛

This pull request makes several changes to the policyengine-us codebase, mainly related to renaming and reorganizing variables and parameters to improve clarity, consistency, and accuracy. It also adds a new parameter for the capital gains loss limit, fixes a unit error in another parameter, and updates the changelog file. The changes affect the Winship reform, the federal and state income taxes, and the child and dependent care credit.

We're the masters of the code, we change the names and paths
We fix the bugs and errors, we make the formulas last
We update the test cases, we check the parameters
We write the changelog, we are the reformers

Walkthrough

• Add a new changelog entry for version 0.1.1 (link)
• Add a new parameter file for the capital gains loss limit (link)
• Fix the unit of the personal exemption phase-out step size parameter (link)

• Replace c01000 with loss_limited_net_capital_gains (link, link, link, link, link)
• Replace earned with adjusted_earnings (link, link, link)
• Replace filer_earned with filer_adjusted_earnings (link, link, link, link, link, link, link, link)
• Replace sey with self_employment_income (link, link, link)
• Replace dsi with head_is_dependent_elsewhere (link, link, link, link, link, link, link, link, link, link, link, link)
• Replace tax_unit_dependent_elsewhere with head_is_dependent_elsewhere and tax_unit_spouse_dependent_elsewhere with spouse_is_dependent_elsewhere (link, link, link, link, link, link, link, link, link, link)
• Move state tax variables to a new directory structure under policyengine_us/tests/policy/baseline/gov/states/{state}/tax/income/ (link, link, link, link, link, link, link)

• Update the formula of the earned income tax credit variable to implement the Winship reform, which allows married couples to claim the EITC based on their individual earnings, and to use the renamed variables and set the adjusted gross income to the filer's adjusted earnings (link, link)
• Update the comments in the formula of the earned income tax credit variable to use the term filer_adj_earnings instead of filer_earned (link)
• Update the test cases for various tax variables to use the renamed variables and reflect the new directory structure (link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link, link)

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (2520ab6) 99.02% compared to head (d707e5a) 99.02%.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #3226      +/-   ##
==========================================
- Coverage   99.02%   99.02%   -0.01%     
==========================================
  Files        1798     1803       +5     
  Lines       26614    26608       -6     
  Branches      155      155              
==========================================
- Hits        26354    26348       -6     
  Misses        223      223              
  Partials       37       37              

Files	Coverage Δ
...e_us/variables/gov/irs/credits/cdcc/head_earned.py	100.00% <100.00%> (ø)
...us/variables/gov/irs/credits/cdcc/spouse_earned.py	100.00% <100.00%> (ø)
...es/gov/irs/credits/earned_income/eitc_phased_in.py	100.00% <100.00%> (ø)
...es/gov/irs/credits/earned_income/eitc_reduction.py	100.00% <100.00%> (ø)
...s/earned_income/eitc_relevant_investment_income.py	100.00% <100.00%> (ø)
...e_us/variables/gov/irs/income/adjusted_earnings.py	100.00% <100.00%> (ø)
...ariables/gov/irs/income/filer_adjusted_earnings.py	100.00% <100.00%> (ø)
..._gross_income/irs_gross_income/has_qdiv_or_ltcg.py	100.00% <100.00%> (ø)
...irs_gross_income/loss_limited_net_capital_gains.py	100.00% <100.00%> (ø)
...ons/standard_deduction/basic_standard_deduction.py	100.00% <100.00%> (ø)
... and 32 more

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[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (2520ab6) 99.02% compared to head (e483883) 99.02%.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #3226      +/-   ##
==========================================
- Coverage   99.02%   99.02%   -0.01%     
==========================================
  Files        1798     1803       +5     
  Lines       26614    26608       -6     
  Branches      155      155              
==========================================
- Hits        26354    26348       -6     
  Misses        223      223              
  Partials       37       37              

Files	Coverage Δ
...e_us/variables/gov/irs/credits/cdcc/head_earned.py	100.00% <100.00%> (ø)
...us/variables/gov/irs/credits/cdcc/spouse_earned.py	100.00% <100.00%> (ø)
...es/gov/irs/credits/earned_income/eitc_phased_in.py	100.00% <100.00%> (ø)
...es/gov/irs/credits/earned_income/eitc_reduction.py	100.00% <100.00%> (ø)
...s/earned_income/eitc_relevant_investment_income.py	100.00% <100.00%> (ø)
...e_us/variables/gov/irs/income/adjusted_earnings.py	100.00% <100.00%> (ø)
...ariables/gov/irs/income/filer_adjusted_earnings.py	100.00% <100.00%> (ø)
..._gross_income/irs_gross_income/has_qdiv_or_ltcg.py	100.00% <100.00%> (ø)
...irs_gross_income/loss_limited_net_capital_gains.py	100.00% <100.00%> (ø)
...ons/standard_deduction/basic_standard_deduction.py	100.00% <100.00%> (ø)
... and 32 more

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