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