Update Hawaii 2025 Individual Income Tax Model

[DTrim99]

Summary

Update Hawaii income tax implementation for tax year 2025. This PR:

• Adds 2025 references with page numbers to all Hawaii income tax parameters
• Verifies parameter values against 2025 tax forms
• Adds 2025 integration tests for new bracket thresholds (H.B. 2404)

Fixes #7156

Status

• Tax rates with 2025 references
• Credits (EITC, CDCC, Food/Excise, LIHRTC) with 2025 references
• Deductions, exemptions, subtractions with 2025 references
• Integration tests for 2025 tax year
• CI passing

Key 2025 Changes

Per H.B. 2404, Hawaii enacted significant tax bracket changes effective January 1, 2025.

Files Changed

• 35 parameter files with 2025 references added
• 1 integration test file with 7 new 2025 test cases
• Changelog entry added

---

Generated with Claude Code

[DTrim99]

Review Summary

This PR has been reviewed and is ready to merge.

Changes Reviewed:

• 36 files modified: Added 2025 Hawaii tax form references to parameter metadata
• 7 new integration tests: Comprehensive tests for H.B. 2404 widened tax brackets across all filing statuses

Verification:

• ✅ make format - All files properly formatted
• ✅ All 220 Hawaii tests pass
• ✅ Changelog entry added

Test Coverage:

The new 2025 tests cover:

• Single filers at multiple income levels and bracket boundaries
• Joint filers with the widened brackets
• Head of household mid-range income
• Married filing separately in upper brackets
• Surviving spouse in top brackets

All tax calculations verified against the 2025 N-11 Instructions (page 48).

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 72.47%. Comparing base (1ceb893) to head (3958a42).
⚠️ Report is 10 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##              main    #7157       +/-   ##
============================================
- Coverage   100.00%   72.47%   -27.53%     
============================================
  Files            1     3663     +3662     
  Lines         3175    52668    +49493     
  Branches         0      263      +263     
============================================
+ Hits          3175    38171    +34996     
- Misses           0    14482    +14482     
- Partials         0       15       +15     

Flag	Coverage Δ
unittests	72.47% <ø> (-27.53%)	⬇️

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.