Apply ordered aggregate capping to state nonrefundable credits

[PavelMakarchuk]

Summary

• apply ordered capping to state nonrefundable credit aggregates at the tax-application layer
• add a shared helper for ordered aggregate state nonrefundable credit application
• align state nonrefundable credit ordering metadata where the current form order was mismatched
• fix review issues by limiting New York geothermal credit ordering to 2022+ and moving Ohio onto the ordered aggregate path

Scope

This PR does not implement the full federal-style potential and actual/applied nonrefundable credit pattern for each individual state credit.

Instead, it changes how the aggregate nonrefundable credit bucket is applied against pre-credit tax liability in the states covered here. Raw state credit variables remain their underlying potential amounts.

That means this PR is a tax-application-layer cleanup, not the final per-credit redesign.

Follow-up Needed

A follow-up refactor should add federal-style per-credit applied variables so each state nonrefundable credit can expose:

• a potential amount
• an actual taken amount capped by pre-credit tax minus earlier credits on the form

That is the step needed to return true form-order credit values.

Testing

• uv run ruff check policyengine_us/variables/gov/states/tax/income/non_refundable_credit_cap.py policyengine_us/variables/gov/states/ar/tax/income/ar_non_refundable_credits.py policyengine_us/variables/gov/states/az/tax/income/az_non_refundable_credits.py policyengine_us/variables/gov/states/ct/tax/income/ct_non_refundable_credits.py policyengine_us/variables/gov/states/dc/tax/income/credits/dc_non_refundable_credits.py policyengine_us/variables/gov/states/de/tax/income/de_non_refundable_credits.py policyengine_us/variables/gov/states/ga/tax/income/ga_non_refundable_credits.py policyengine_us/variables/gov/states/hi/tax/income/hi_non_refundable_credits.py policyengine_us/variables/gov/states/id/tax/income/id_non_refundable_credits.py policyengine_us/variables/gov/states/ky/tax/income/credits/ky_non_refundable_credits.py policyengine_us/variables/gov/states/la/tax/income/la_non_refundable_credits.py policyengine_us/variables/gov/states/ma/tax/income/ma_non_refundable_credits.py policyengine_us/variables/gov/states/md/tax/income/credits/md_non_refundable_credits.py policyengine_us/variables/gov/states/me/tax/income/me_non_refundable_credits.py policyengine_us/variables/gov/states/mo/tax/income/credits/mo_non_refundable_credits.py policyengine_us/variables/gov/states/ms/tax/income/ms_non_refundable_credits.py policyengine_us/variables/gov/states/nc/tax/income/nc_non_refundable_credits.py policyengine_us/variables/gov/states/ny/tax/income/ny_non_refundable_credits.py policyengine_us/variables/gov/states/oh/tax/income/oh_non_refundable_credits.py policyengine_us/variables/gov/states/ri/tax/income/ri_non_refundable_credits.py policyengine_us/variables/gov/states/sc/tax/income/sc_non_refundable_credits.py policyengine_us/variables/gov/states/ut/tax/income/credits/ut_non_refundable_credits.py policyengine_us/variables/gov/states/va/tax/income/va_non_refundable_credits.py policyengine_us/variables/gov/states/wi/tax/income/credits/wi_non_refundable_credits.py policyengine_us/variables/gov/states/wv/tax/income/wv_non_refundable_credits.py
• uv run ruff format --check policyengine_us/variables/gov/states/tax/income/non_refundable_credit_cap.py policyengine_us/variables/gov/states/ar/tax/income/ar_non_refundable_credits.py policyengine_us/variables/gov/states/az/tax/income/az_non_refundable_credits.py policyengine_us/variables/gov/states/ct/tax/income/ct_non_refundable_credits.py policyengine_us/variables/gov/states/dc/tax/income/credits/dc_non_refundable_credits.py policyengine_us/variables/gov/states/de/tax/income/de_non_refundable_credits.py policyengine_us/variables/gov/states/ga/tax/income/ga_non_refundable_credits.py policyengine_us/variables/gov/states/hi/tax/income/hi_non_refundable_credits.py policyengine_us/variables/gov/states/id/tax/income/id_non_refundable_credits.py policyengine_us/variables/gov/states/ky/tax/income/credits/ky_non_refundable_credits.py policyengine_us/variables/gov/states/la/tax/income/la_non_refundable_credits.py policyengine_us/variables/gov/states/ma/tax/income/ma_non_refundable_credits.py policyengine_us/variables/gov/states/md/tax/income/credits/md_non_refundable_credits.py policyengine_us/variables/gov/states/me/tax/income/me_non_refundable_credits.py policyengine_us/variables/gov/states/mo/tax/income/credits/mo_non_refundable_credits.py policyengine_us/variables/gov/states/ms/tax/income/ms_non_refundable_credits.py policyengine_us/variables/gov/states/nc/tax/income/nc_non_refundable_credits.py policyengine_us/variables/gov/states/ny/tax/income/ny_non_refundable_credits.py policyengine_us/variables/gov/states/oh/tax/income/oh_non_refundable_credits.py policyengine_us/variables/gov/states/ri/tax/income/ri_non_refundable_credits.py policyengine_us/variables/gov/states/sc/tax/income/sc_non_refundable_credits.py policyengine_us/variables/gov/states/ut/tax/income/credits/ut_non_refundable_credits.py policyengine_us/variables/gov/states/va/tax/income/va_non_refundable_credits.py policyengine_us/variables/gov/states/wi/tax/income/credits/wi_non_refundable_credits.py policyengine_us/variables/gov/states/wv/tax/income/wv_non_refundable_credits.py
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/az/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/ct/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/il/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/ky/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/ar/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/ga/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/md/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/ny/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/oh/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/wi/tax/income --batches 1
• python policyengine_us/tests/test_batched.py policyengine_us/tests/policy/baseline/gov/states/wv/tax/income --batches 1

[codecov]

Codecov Report

❌ Patch coverage is 96.48562% with 44 lines in your changes missing coverage. Please review.
✅ Project coverage is 97.90%. Comparing base (b70c547) to head (85f4621).
⚠️ Report is 46 commits behind head on main.

Files with missing lines	Patch %	Lines
...size_credit/ky_family_size_tax_credit_potential.py	66.66%	5 Missing ⚠️
...edits/il_k12_education_expense_credit_potential.py	69.23%	4 Missing ⚠️
.../states/ar/tax/income/ar_non_refundable_credits.py	50.00%	2 Missing ⚠️
.../states/az/tax/income/az_non_refundable_credits.py	50.00%	2 Missing ⚠️
.../states/ct/tax/income/ct_non_refundable_credits.py	50.00%	2 Missing ⚠️
...dc/tax/income/credits/dc_non_refundable_credits.py	50.00%	2 Missing ⚠️
.../states/hi/tax/income/hi_non_refundable_credits.py	50.00%	2 Missing ⚠️
.../states/id/tax/income/id_non_refundable_credits.py	50.00%	2 Missing ⚠️
...ky/tax/income/credits/ky_non_refundable_credits.py	50.00%	2 Missing ⚠️
.../states/la/tax/income/la_non_refundable_credits.py	50.00%	2 Missing ⚠️
... and 10 more

Additional details and impacted files

@@             Coverage Diff             @@
##              main    #7984      +/-   ##
===========================================
- Coverage   100.00%   97.90%   -2.10%     
===========================================
  Files            1      148     +147     
  Lines           13     2096    +2083     
  Branches         0        4       +4     
===========================================
+ Hits            13     2052    +2039     
- Misses           0       44      +44     

Flag	Coverage Δ
unittests	97.90% <96.48%> (-2.10%)	⬇️

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[MaxGhenis]

Reviewed the Maryland refundable CDCC follow-up. The fix now uses the pre-ordering Part B amount for the refundable computation, and the fixture exercises the integrated path from federal CDCC through Maryland tax liability.