Updates Michigan Tax Logic

[finpaul]

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

This PR updates the Michigan Tax Logic

[codecov]

Codecov Report

Attention: 17 lines in your changes are missing coverage. Please review.

Comparison is base (6de2829) 98.45% compared to head (efa5a5a) 98.40%.

Files	Patch %	Lines
...me/credits/non_refundable_credits/mi_income_tax.py	64.28%	5 Missing ⚠️
...tes/mi/tax/income/main/mi_income_subject_to_tax.py	75.00%	3 Missing ⚠️
...iables/gov/states/mi/tax/income/main/mi_tax_due.py	75.00%	3 Missing ⚠️
...s/gov/states/mi/tax/income/main/mi_tax_overpaid.py	75.00%	3 Missing ⚠️
...gov/states/mi/tax/income/main/mi_taxable_income.py	75.00%	3 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main      #71      +/-   ##
==========================================
- Coverage   98.45%   98.40%   -0.06%     
==========================================
  Files        1802     1823      +21     
  Lines       26697    26890     +193     
  Branches      142      142              
==========================================
+ Hits        26285    26461     +176     
- Misses        381      398      +17     
  Partials       31       31              

Flag	Coverage Δ
unittests	98.40% <91.32%> (-0.06%)	⬇️

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