Parameterize 25% on line 37 of AMT

[SirMalamute]

Fixes #3278

🤖[deprecated] Generated by Copilot at 4eeb491

Summary

📱🛠️🌐

Add a new policy parameter ubi_amount to the US tax and benefit system. Implement a basic universal basic income (UBI) reform that replaces the standard deduction and personal exemption with a flat monthly payment. Update the reform_us.yaml file and the policyengine-us.ipynb notebook to demonstrate the UBI reform.

is_valid checks
refactored for clarity
autumn leaves falling

Walkthrough

• Add a new parameter ubi_amount to the UBI reform function ()

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Comparison is base (d8d5d2d) 99.10% compared to head (78eea71) 99.11%.
Report is 8 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #3340      +/-   ##
==========================================
+ Coverage   99.10%   99.11%   +0.01%     
==========================================
  Files        1998     2031      +33     
  Lines       29088    29512     +424     
  Branches      163      163              
==========================================
+ Hits        28827    29252     +425     
+ Misses        224      223       -1     
  Partials       37       37              

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