Added Louisiana income tax logic

[mitchellpound]

Added Louisiana state individual income tax logic.

• [x] make format and make documentation has been run. (You may also want to run make test.)

[rickecon]

@mitchellpound. Because PR #55 updates the GitHub Actions for this repo in a way that removes our automatic versioning, you should make the following changes to this PR.

• Merge in the changes from recent PRs to this branch
• Update the version number in setup.py to 0.1.4
• Manually add your changes from changelog_entry.yaml to CHANGELOG.md and changelog.yaml. Then delete changelog_entry.yaml

[codecov[bot]]

Codecov Report

Patch coverage: 100.00% and project coverage change: +0.04% :tada:

Comparison is base (6f5f132) 96.64% compared to head (d9b5e85) 96.68%.

Additional details and impacted files

```diff @@ Coverage Diff @@ ## main #51 +/- ## ========================================== + Coverage 96.64% 96.68% +0.04% ========================================== Files 1379 1401 +22 Lines 21411 21676 +265 Branches 195 195 ========================================== + Hits 20692 20957 +265 Misses 698 698 Partials 21 21 ``` | [Flag](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51/flags?src=pr&el=flags&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO) | Coverage Δ | | |---|---|---| | [unittests](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51/flags?src=pr&el=flag&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO) | `96.68% <100.00%> (+0.04%)` | :arrow_up: | Flags with carried forward coverage won't be shown. [Click here](https://docs.codecov.io/docs/carryforward-flags?utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#carryforward-flags-in-the-pull-request-comment) to find out more. | [Files Changed](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO) | Coverage Δ | | |---|---|---| | [...ariables/gov/states/tax/income/state\_income\_tax.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL3RheC9pbmNvbWUvc3RhdGVfaW5jb21lX3RheC5weQ==) | `100.00% <ø> (ø)` | | | [...come/state\_income\_tax\_before\_refundable\_credits.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL3RheC9pbmNvbWUvc3RhdGVfaW5jb21lX3RheF9iZWZvcmVfcmVmdW5kYWJsZV9jcmVkaXRzLnB5) | `100.00% <ø> (ø)` | | | [...come/household/household\_refundable\_tax\_credits.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9ob3VzZWhvbGQvaW5jb21lL2hvdXNlaG9sZC9ob3VzZWhvbGRfcmVmdW5kYWJsZV90YXhfY3JlZGl0cy5weQ==) | `52.94% <ø> (ø)` | | | [...usehold/household\_tax\_before\_refundable\_credits.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9ob3VzZWhvbGQvaW5jb21lL2hvdXNlaG9sZC9ob3VzZWhvbGRfdGF4X2JlZm9yZV9yZWZ1bmRhYmxlX2NyZWRpdHMucHk=) | `50.00% <ø> (ø)` | | | [...a/tax/income/agi/la\_federal\_retirement\_benefits.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL2xhL3RheC9pbmNvbWUvYWdpL2xhX2ZlZGVyYWxfcmV0aXJlbWVudF9iZW5lZml0cy5weQ==) | `100.00% <100.00%> (ø)` | | | [.../states/la/tax/income/agi/la\_other\_subtractions.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL2xhL3RheC9pbmNvbWUvYWdpL2xhX290aGVyX3N1YnRyYWN0aW9ucy5weQ==) | `100.00% <100.00%> (ø)` | | | [...ncome/agi/la\_state\_employee\_retirement\_benefits.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL2xhL3RheC9pbmNvbWUvYWdpL2xhX3N0YXRlX2VtcGxveWVlX3JldGlyZW1lbnRfYmVuZWZpdHMucHk=) | `100.00% <100.00%> (ø)` | | | [...income/agi/la\_state\_teacher\_retirement\_benefits.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL2xhL3RheC9pbmNvbWUvYWdpL2xhX3N0YXRlX3RlYWNoZXJfcmV0aXJlbWVudF9iZW5lZml0cy5weQ==) | `100.00% <100.00%> (ø)` | | | [...gov/states/la/tax/income/agi/la\_total\_additions.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL2xhL3RheC9pbmNvbWUvYWdpL2xhX3RvdGFsX2FkZGl0aW9ucy5weQ==) | `100.00% <100.00%> (ø)` | | | [.../states/la/tax/income/agi/la\_total\_subtractions.py](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO#diff-ZmlzY2Fsc2ltX3VzL3ZhcmlhYmxlcy9nb3Yvc3RhdGVzL2xhL3RheC9pbmNvbWUvYWdpL2xhX3RvdGFsX3N1YnRyYWN0aW9ucy5weQ==) | `100.00% <100.00%> (ø)` | | | ... and [16 more](https://app.codecov.io/gh/TheCGO/fiscalsim-us/pull/51?src=pr&el=tree-more&utm_medium=referral&utm_source=github&utm_content=comment&utm_campaign=pr+comments&utm_term=TheCGO) | |

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[rickecon]

@mitchellpound. Looks great. Thanks for your work on this. Merging.