Update PolicyEngine US to 1.606.1

[policyengine]

Summary

Update PolicyEngine US from 1.596.5 to 1.606.1.

What changed (1.596.5 -> 1.606.1)

Added

• Add state and local payroll-funded contribution modeling for employee and employer taxes, including integration of employee-side payroll contributions into household net income.
• Add employer-side FUTA and state unemployment payroll taxes, and include them in employer payroll tax and cost of employment outputs.
• Added WA SSB 6346 reform: 9.9% income tax on high earners.
• Add contributed reform for North Carolina EITC match.
• Backdate blind SGA parameter values to 1975.
• Backdate school meal reimbursement amounts (NSLP/SBP) to 2015 and add 2024 rates.
• Add Streamlined EITC and CTC Linear Phase-Out structural reforms.
• Implement Maine CCAP (Child Care Affordability Program). Closes #7756.
• Add deploy hook to rebuild model site on release.
• Add Rhode Island Child Care Assistance Program (CCAP).
• Hawaii: Add Act 163 (SLH 2023) sunset dates for CDCC, EITC, and Food/Excise credit (December 31, 2027), and create HB 2306 CDCC rate reform as a contributed reform.
• Indiana SB 243 OBBBA tax conformity: tip income, overtime income, and auto loan interest deductions for tax year 2026.
• Add federal CCDF immigration eligibility variable and child care subsidies aggregator.
• Add Connecticut HB-5114 renter's tax credit reform.

Changed

• Add employer-side local payroll taxes for Seattle, St. Louis, Oregon transit districts, and Colorado occupational privilege taxes using aggregate employer inputs.
• Rewrite RI high_earner_tax reform to implement H7317 additional 3% tax on high-income filers above $640,000 threshold.
• Fix WATCA alternative maximum tax implementation to match bill text: use 25.5% tax cap on MAGI above exemption instead of deduction, implement binary eligibility at 175% threshold, switch cost-of-living exemption to CPI-U indexing, and add proper MAGI definitions for both the alternative tax and surtax.
• Update CSFP per-slot cost parameters for FY 2019-2025.
• Switch push workflow from PAT (POLICYENGINE_GITHUB) to GitHub App token for authentication.

Fixed

• Gate Minnesota M1CWFC child tax credit on EIC investment income eligibility, matching form instructions.
• Fix MSP married couple income test to aggregate both spouses' incomes before applying SSI exclusions, preventing the effective doubling of the household income limit.
• Fixed individual_eitc (Winship) reform not responding to parameter changes in the app.
• Fix Virginia spouse tax adjustment to calculate separate VAGI per person instead of prorating combined VAGI.
• Remove broken Deploy job that attempted cross-repo API bumps; downstream repos now self-update via cron workflows.
• Fix LSR and CG behavioral responses compounding when combined.
• Restore three_digit_zip_code formula removed in #7695, fixing ACA PTC for LA County households.

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 72.20%. Comparing base (b6afd72) to head (d91ae33).
⚠️ Report is 4 commits behind head on master.

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #3339   +/-   ##
=======================================
  Coverage   72.20%   72.20%           
=======================================
  Files          56       56           
  Lines        2425     2425           
  Branches      423      423           
=======================================
  Hits         1751     1751           
  Misses        595      595           
  Partials       79       79           

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