Update Minnesota tax logic to 2023

[rickecon]

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

This PR:

• Updates Minnesota tax logic to 2023 law.

[codecov]

Codecov Report

Attention: Patch coverage is 91.66667% with 1 lines in your changes are missing coverage. Please review.

Project coverage is 98.32%. Comparing base (d72aef2) to head (5cb0913).

Files	Patch %	Lines
...bles/gov/states/mn/tax/income/mn_taxable_income.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main      #80      +/-   ##
==========================================
- Coverage   98.45%   98.32%   -0.14%     
==========================================
  Files        1802     1803       +1     
  Lines       26697    26706       +9     
  Branches      142      142              
==========================================
- Hits        26285    26259      -26     
- Misses        381      416      +35     
  Partials       31       31              

Flag	Coverage Δ
unittests	98.32% <91.66%> (-0.14%)	⬇️

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