Fix NY inflation refund credit to use 2023 tax year#7927

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ny-inflation-refund-year-fix

Commits on Apr 6, 2026

Fix NY inflation refund credit to use 2023 tax year instead of 2025

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Add bare formula returning 0 for pre-2023 years

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Revert to 2025 tax year per Tax Law §606(qqq) statute

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