Update PolicyEngine US to 1.605.0

[policyengine]

Summary

Update PolicyEngine US from 1.596.5 to 1.605.0.

What changed (1.596.5 -> 1.605.0)

Added

• 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

• 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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