Fix federal/state conformity gaps for HoH, EITC/CTC, deductions, ALDs, and CDCC

[DTrim99]

This tracks the implementation work from the federal/state conformity review.

Goal: fix current-law federal/state conformity gaps before building the reform implementation, especially where state programs key off federal filing status, credits, deductions, or modeled ALDs.

Scope

• Federal HoH / filing-status edge cases.
• State EITC and child-credit conformity fixes.
• Standard/itemized deduction conformity helper fixes and state-specific deduction adjustments.
• State ALD hookups for modeled federal adjustments.
• State CDCC federal-line reference fixes.

Checklist

• Fix federal HoH considered-unmarried handling.
• Fix Indiana EITC static conformity.
• Fix Washington WFTC federal-law date / state-expansion logic.
• Fix Illinois EITC and Illinois child credit state-specific eligibility.
• Fix Colorado and DC EITC state-specific eligibility.
• Fix Utah EITC W-2 wage cap.
• Fix Georgia itemized-deduction adjustments.
• Narrow Colorado federal deduction addback to the correct base.
• Remove stale Connecticut / South Carolina coupling from shared deduction helpers.
• Use the correct federal base in shared state itemized-deduction logic.
• Fix Utah taxpayer-credit federal deduction base.
• Add Idaho foreign-tax-credit itemized-deduction adjustment.
• Fix Hawaii student-loan subtraction hookup.
• Fix Ohio educator-expense deduction hookup.
• Add missing modeled ALD hookups in Mississippi.
• Add missing modeled ALD hookups in Alabama.
• Fix Pennsylvania CDCC to use the correct federal credit concept.
• Add targeted regression tests for each touched state and shared helper.

Notes

• This issue intentionally excludes adding new federal ALD or itemized-deduction coverage beyond provisions already modeled in PE-US.
• Reform work should follow after these current-law linkages are corrected.