Add automated uprating metadata detection

[PavelMakarchuk]

Fixes #6689

Implements a test and CLI tool to detect parameters that have been manually updated annually for 3+ years but lack uprating metadata.

Features:

• Automated pytest that fails if missing uprating metadata detected
• Command-line tool for detailed reporting
• Growth rate filtering (0-10%) to distinguish inflation from policy changes
• Centralized configuration for exclusions and thresholds
• Comprehensive documentation

Files added:

• policyengine_us/tests/code_health/uprating_metadata.py - pytest test
• policyengine_us/tools/detect_missing_uprating.py - CLI detection tool
• policyengine_us/tools/uprating_config.py - shared configuration
• UPRATING_DETECTION.md - main documentation
• HOW_TO_ADD_UPRATING_EXCLUSIONS.md - quick reference guide

Current findings: 414 parameters in 41 files need review

🤖 Generated with Claude Code

[PavelMakarchuk]

Will update after merging #6672 which contains uprating changes

[codecov[bot]]

Codecov Report

:x: Patch coverage is 50.00000% with 2 lines in your changes missing coverage. Please review. :white_check_mark: Project coverage is 90.00%. Comparing base (bb9ac27) to head (f226bdb). :warning: Report is 25 commits behind head on master.

Files with missing lines	Patch %	Lines
...gross_income/above_the_line_deductions/loss_ald.py	50.00%	1 Missing and 1 partial :warning:

Additional details and impacted files

@@             Coverage Diff              @@
##            master    #6688       +/-   ##
============================================
- Coverage   100.00%   90.00%   -10.00%     
============================================
  Files            1        1               
  Lines           22       20        -2     
  Branches         0        1        +1     
============================================
- Hits            22       18        -4     
- Misses           0        1        +1     
- Partials         0        1        +1     

Flag	Coverage Δ
unittests	90.00% <50.00%> (-10.00%)	:arrow_down:

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[PavelMakarchuk]

@MaxGhenis reminder here, would help fill in some gaps