Fix LA non-refundable CDCC to use claimed federal credit

[MaxGhenis]

Summary

The Louisiana non-refundable CDCC (la_non_refundable_cdcc) previously used cdcc_potential instead of cdcc as the federal credit base. This was corrected in commit d9c7ddf, but the in-code comment still said "Louisiana matches the potential federal credit" — which is now incorrect and contradicts the code.

This PR:

• Updates the stale comment to accurately document why cdcc (not cdcc_potential) is correct for the non-refundable tier
• Adds a changelog.d/ fragment (the original fix used the deprecated changelog_entry.yaml format)

Statutory basis

RS 47:297.4(B) (non-refundable tier, AGI > $25,000) references the credit "claimed on the resident individual's federal tax return." The word claimed means the actual credit after the IRC § 26 tax liability limitation — i.e., cdcc, not cdcc_potential.

This contrasts with the refundable tier in la_refundable_cdcc.py, which correctly uses cdcc_potential because RS 47:297.4(A) explicitly says "without regard to whether they claimed such federal credit" — opting out of the IRC § 26 cap.

Closes #7680

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (55a0045) to head (f71ee28).
⚠️ Report is 37 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff             @@
##             main     #7685      +/-   ##
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+ Coverage   97.82%   100.00%   +2.17%     
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  Files           3         1       -2     
  Lines          92        19      -73     
  Branches        2         0       -2     
===========================================
- Hits           90        19      -71     
+ Misses          1         0       -1     
+ Partials        1         0       -1     

Flag	Coverage Δ
unittests	100.00% <ø> (+2.17%)	⬆️

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[DTrim99]

PR Review

🔴 Critical (Must Fix)

None - this is a documentation-only PR.

🟡 Should Address

1. Pre-existing: Variable reference uses HTTP - la_non_refundable_cdcc.py:10 uses http:// instead of https://:

   # Current:
   reference = "http://legis.la.gov/Legis/Law.aspx?d=101769"
   # Should be:
   reference = "https://legis.la.gov/Legis/Law.aspx?d=101769"

   (Pre-existing issue, not introduced by this PR)

2. Pre-existing: Refundable match.yaml has wrong description - refundable/match.yaml description says "non-refundable" but should say "refundable" (copy-paste error)

🟢 Suggestions

1. Consider adding a test case with cdcc < cdcc_potential to validate the correct variable is being used (pre-existing gap)

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Validation Summary

Check	Result
Regulatory Accuracy	✅ Comment correctly cites RS 47:297.4(B)
Reference Quality	✅ Existing references adequate
Code Patterns	✅ No issues (documentation only)
Test Coverage	⚠️ Pre-existing gap (no test distinguishing cdcc from cdcc_potential)
CI Status	✅ All checks passing

Regulatory Verification

The updated comment is accurate:

RS 47:297.4(B) (non-refundable tier, AGI > $25,000):

"...the federal credit for child care expenses claimed on the resident individual's federal tax return"

The word "claimed" means the actual credit after IRC § 26 tax liability limitation = cdcc

RS 47:297.4(A) (refundable tier, AGI ≤ $25,000):

"without regard to whether they claimed such federal credit"

This explicitly opts out of the tax liability cap = cdcc_potential

The comment correctly explains this distinction.

Change Summary

This PR only:

1. Updates a stale comment that incorrectly said "Louisiana matches the potential federal credit"
2. Adds a changelog fragment (the original code fix used the deprecated changelog_entry.yaml format)

No code logic changes - the fix from cdcc_potential to cdcc was already made in commit d9c7ddf.

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🤖 Review generated by Claude Code