Update Georgia tax logic

[mitchellpound]

Thanks for contributing! Please remove any top-level sections that do not apply to your changes.

• make format and make documentation has been run. (You may also want to run make test.)

What's changed

Updates Georgia tax logic with the following:

• Added Net Operating Loss subtraction from income
• Added ga_other_additions for catchall for unimplemented/ undefined additions (or future additions before they are implemented)
• Added ga_other_subtractions
• Added nonrefundable credit logic - most of Georgia's current credits are non-refundable
• Added nonrefundable credit variables - including ga_other_nonrefundable_credits as catchall for unimplemented credits
• Added tests for nonrefundable credits logic

[codecov]

Codecov Report

Attention: 7 lines in your changes are missing coverage. Please review.

Comparison is base (6de2829) 98.45% compared to head (f145513) 98.43%.

Files	Patch %	Lines
...v/states/ga/tax/income/deductions/ga_deductions.py	33.33%	4 Missing ⚠️
...ga/tax/income/deductions/ga_itemized_deductions.py	75.00%	3 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main      #73      +/-   ##
==========================================
- Coverage   98.45%   98.43%   -0.02%     
==========================================
  Files        1802     1814      +12     
  Lines       26697    26831     +134     
  Branches      142      142              
==========================================
+ Hits        26285    26412     +127     
- Misses        381      388       +7     
  Partials       31       31              

Flag	Coverage Δ
unittests	98.43% <95.00%> (-0.02%)	⬇️

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