Extend SNAP Heat and Eat SUA treatment to 12 more states

[PavelMakarchuk]

Summary

Extends the SNAP Heat and Eat (H&E) "always apply the Standard Utility Allowance" treatment to 12 jurisdictions that operate H&E but were missing from gov.usda.snap.income.deductions.utility.always_standard — previously only Colorado was marked true.

Closes #8131.

States added (12)

State	Effective	Rationale
CA	2015-10-01	Pre-2014 H&E ($6.1M committed post-Farm-Bill per LIHEAP Clearinghouse)
CT	2015-10-01	Raised nominal LIHEAP $1→$20.01 in Mar 2014 (Gov. Malloy)
DC	2015-10-01	Pre-2014 H&E state
MA	2015-10-01	Pre-2014 H&E state
MD	2015-10-01	Pre-2014 H&E state
ME	2015-10-01	Maine officials confirmed preservation post-Farm-Bill
MI	2015-10-01	Pre-2014 H&E state
NY	2015-10-01	Raised LIHEAP to $20.01 in Feb 2014 (Gov. Cuomo, $6M)
OR	2015-10-01	Pre-2014 H&E state
PA	2015-10-01	Pre-2014 H&E state
RI	2015-10-01	Pre-2014 H&E state
WA	2015-10-01	Pre-2014 H&E state

All 12 operated H&E continuously since before our parameter coverage starts (2015-10-01) and preserved it after the 2014 Farm Bill raised the nominal LIHEAP minimum to $20.01.

Montana (also currently H&E per FRAC) is excluded from this PR pending primary-source verification of its start date — it's not in the 2014 LIHEAP Clearinghouse list of pre-Farm-Bill states, so adding it at 2015-10-01 would likely overstate coverage. Follow-up issue/PR recommended.

Legal basis

• 7 CFR §273.9(d)(6)(iii)(E) — a SNAP household receiving LIHEAP can claim the full SUA.
• The 2014 Farm Bill required a minimum LIHEAP benefit of $20.01/year for this trigger (up from the $1–$5 previously used by H&E states).
• FRAC — Cuts to Utility Deductions in SNAP confirms these 13 states (incl. CO already in PE) operate H&E as of April 2026.
• LIHEAP Clearinghouse — A New Framework for Heat and Eat

OBBBA caveat (not in scope for this PR)

OBBBA Section 10004 (signed July 4, 2025) restricts H&E SUA to households containing an elderly (60+) or disabled member, effective per FNS guidance. That's a household-level restriction, not a state-level one, and requires variable-level changes (condition on has_usda_elderly_disabled). Should be a separate PR.

Test plan

• 6 test cases in snap_state_using_standard_utility_allowance.yaml covering CA/NY/PA/CO (pre-2024-10 and post), TX — all pass
• All 294 SNAP tests pass
• 3 snap_excess_shelter_expense_deduction.yaml tests that relied on the default state (CA) pinned to TX so they continue exercising the non-H&E path
• State tax tests for all 12 affected jurisdictions pass (CA: 526, NY: 303, MA: 354, MD: 200, ME: 393, MI: 323, OR: 269, PA: 222, RI: 317, WA: 153, CT: 462, DC: 300 — 3,822 total, 0 failures)
• make format clean

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 71.79%. Comparing base (20705b0) to head (2c669fd).
⚠️ Report is 15 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff             @@
##             main    #8132       +/-   ##
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- Coverage   85.36%   71.79%   -13.57%     
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  Files           3     4553     +4550     
  Lines          41    66183    +66142     
  Branches        2      336      +334     
===========================================
+ Hits           35    47517    +47482     
- Misses          6    18659    +18653     
- Partials        0        7        +7     

Flag	Coverage Δ
unittests	71.79% <ø> (-13.57%)	⬇️

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