Update PolicyEngine US to 1.692.1

[policyengine]

Summary

Update PolicyEngine US from 1.691.3 to 1.692.1.

What changed (1.691.3 -> 1.692.1)

Added

• Added the HUD Fair Market Rent CSV data store, a hud_fair_market_rent variable, and a download_hud_fmr helper script (Phase 1: county-level FY2025 with a placeholder seed row — full data refresh runs via the script with a free HUD API key).

Changed

• Gate housing assistance on a take-up input and use HUD Fair Market Rent as the national payment-standard fallback.
• Remove redundant uprating metadata and class-level aggregation metadata from variables that already define their computation explicitly.
• Include child support received and workers' compensation in SPM resources, and keep SPM housing and energy subsidies on canonical input variables.
• Apply Arkansas HB1001 (2026 1st Extraordinary Session) individual income tax rate cuts effective tax year 2026.

Fixed

• Extend the CRFB non-refundable Social Security credit reform so it continues feeding into non-refundable credits after 2035.
• Subtract Form 4952 investment-income elections from net capital gain for the federal capital-gains tax.
• Update the 2026 Social Security payroll cap to the official SSA contribution and benefit base.
• Fix asset stock variables being divided across months in SNAP categorical eligibility calculations.
• Fixed the Nebraska refundable Child Tax Credit child-care eligibility proxy to read tax_unit_childcare_expenses (populated by typical tax filers) instead of pre_subsidy_childcare_expenses (only populated by benefits-program calculations).
• Fixed the AMT capital-gains calculation to read the regular-tax ordinary-income portion (Schedule D Tax Worksheet line 14 / line 21) for Form 6251 Part III line 27, so that filers whose AMTI minus exemption is below the 20% LTCG bracket threshold no longer overflow gains into the 20% bracket.
• Set explicit 2025 Maine property tax fairness credit benefit-base values to match the published Schedule PTFC/STFC line 8 table ($2,550 single / $3,300 HoH-one-child or joint-no-child / $4,050 joint or HoH-multi / $4,100 senior). IRS uprating with downwards $50 rounding produced values $50 short.
• Applied the 2025 federal-AGI-based phaseout to the Maine non-military pension income deduction.
• Adjust the Kentucky family size tax credit rate brackets at the 1.27 and 1.33 boundaries to account for KY's 0.5-cent rounding-up convention in the Schedule ITC table.
• Fix tax_unit_itemizes tied-federal-tax fallback to compare federal standard against federal itemized deductions, restoring TaxAct/TAXSIM behavior and resolving downstream CO/VT/LA state-tax discrepancies.

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