Refactor withdrawal date things and pull state time

[embarnard]

• Link to pivotal/JIRA issue: https://www.pivotaltracker.com/story/show/187437667
• What was done?
  1. If a client is filing on April 15th or after we take the current time of their app instead of asking for a withdrawal date, so for NY it would be the current EST time and in AZ it would be the current MST time
  2. We remove the electronic-withdrawal-date box if April 15th or later
  3. Add a session toggle time for the deadline in respective timezones
  4. only perform certain validations before and after tax deadline date
• How to test?
  • Added various form spec tests and tests on the application controller for the additional config times/methods
  • Specify any relevant testing environments used (e.g., development, staging, demo, Heroku).
    Can test on any environment, create an app (if NY can choose the javier test case to get the taxes owed page) check the functionality of the page before and after tax deadline using the session_toggles
• Risk Assessment
  - Low risk, we shouldn't have any new submissions this season and if they were to run into a transmission error we should be able to resubmit easily

[github-actions]

Heroku app: https://gyr-review-app-4503-ed51f8e4b5e1.herokuapp.com/
View logs: heroku logs --app gyr-review-app-4503 (optionally add --tail)

[tofarr]

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