Add US government bond interest exemption to MO, MS, NE, NJ, OH state income taxes (+ tests for MT, NC, ND, NM, NY)

[MaxGhenis]

Summary

Adds the US government bond interest exemption to five additional state income tax systems (Missouri, Mississippi, Nebraska, New Jersey, and Ohio) that were missing implementation. These states exempt US government bond interest from state income tax, and adds comprehensive test coverage for all 10 states in this batch.

Changes

States requiring code changes (5):

• Missouri (MO): Added us_govt_interest_person to AGI subtractions
• Mississippi (MS): Added us_govt_interest_person to adjustments
• Nebraska (NE): Added us_govt_interest_person to AGI subtractions
• New Jersey (NJ): Added us_govt_interest_person to subtractions
• Ohio (OH): Added us_govt_interest_person to deductions

States with test coverage only (5):

• Montana (MT): Tests for existing exemption
• North Carolina (NC): Tests for existing exemption
• North Dakota (ND): Tests for existing exemption
• New Mexico (NM): Tests for existing exemption
• New York (NY): Tests for existing exemption

Files Changed

• Changelog: changelog.d/bond-interest-batch-3.added.md
• Parameter YAML files for each state with tests
• Modified tax parameter files for MO, MS, NE, NJ, OH to integrate the exemption

Closes

• Closes Add US government bond interest exemption to Missouri state income tax #7639 (MO)
• Closes Add US government bond interest exemption to Mississippi state income tax #7640 (MS)
• Closes Add US government bond interest exemption to Montana state income tax #7641 (MT)
• Closes Add US government bond interest exemption to North Carolina state income tax #7642 (NC)
• Closes Add US government bond interest exemption to North Dakota state income tax #7643 (ND)
• Closes Add US government bond interest exemption to Nebraska state income tax #7644 (NE)
• Closes Add US government bond interest exemption to New Jersey state income tax #7645 (NJ)
• Closes Add US government bond interest exemption to New Mexico state income tax #7646 (NM)
• Closes Add US government bond interest exemption to New York state income tax #7647 (NY)
• Closes Add US government bond interest exemption to Ohio state income tax #7648 (OH)

Test plan

• All test cases defined in YAML test files for each state
• Tests verify that US government bond interest is correctly excluded from taxable income
• Tests cover various income scenarios and filing statuses
• Existing tests for states with prior implementation (MT, NC, ND, NM, NY) ensure backward compatibility

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 76.72%. Comparing base (55a0045) to head (08bf65f).
⚠️ Report is 37 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff             @@
##             main    #7666       +/-   ##
===========================================
- Coverage   97.82%   76.72%   -21.10%     
===========================================
  Files           3     3904     +3901     
  Lines          92    56341    +56249     
  Branches        2      271      +269     
===========================================
+ Hits           90    43229    +43139     
- Misses          1    13072    +13071     
- Partials        1       40       +39     

Flag	Coverage Δ
unittests	76.72% <ø> (-21.10%)	⬇️

Flags with carried forward coverage won't be shown. Click here to find out more.

☔ View full report in Codecov by Sentry.
📢 Have feedback on the report? Share it here.

🚀 New features to boost your workflow:

• ❄️ Test Analytics: Detect flaky tests, report on failures, and find test suite problems.