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Create variable for Connecticut personal credit #4429

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MaxGhenis
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Fixes #4428 plus other assorted cleanup

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Small thing but lgtm

personal_credit_rate = tax_unit("ct_personal_credit_rate", period)
personal_credit_amount = personal_credit_rate * total
return max_(0, total - personal_credit_amount)
return max_(0, itax_before_personal_credits + add_back + tax_recapture)
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dont think we need the max statement here as taxable income as capped at 0

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ok this was based on previous logic, but refactored it to use an add statement in that case

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Create variable for Connecticut personal credit
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