Check the OBBBA tips and overtime window through policyengine-us's in_effect switches at the next engine bump #1431

PolicyEngine/policyengine-us#10397 ends the tips and overtime deductions after 2028 with two new switches, gov.irs.deductions.tip_income.in_effect and gov.irs.deductions.overtime_income.in_effect. It also names both deductions in deductions_if_itemizing and deductions_if_not_itemizing for every year, so the switches alone set the years.

test_obbba_no_tax_channels_are_absent_from_2024_law_deduction_lists (packages/microcosm-build/tests/engine_contract/us/test_us_fiscal_targets.py) asserts that neither deduction appears in those lists at 2024-01-01 or 2029-01-01. That guard will fail on the first engine bump that reaches #10397.

Nothing breaks today: uv.lock holds policyengine-us at 2.2.1, and test_locked_policyengine_us_pin_guards_the_obbba_window_premise forces any bump to re-run this guard.

The guard's premise survives. After #10397 both variables compute as 0 in 2024 and from 2029, so a neutralize-variable delta in those years stays zero.

What to change at the bump

• Assert the window through the switches: false at 2024-01-01 and 2029-01-01, true at 2025-01-01, 2026-01-01 and 2028-01-01.
• Keep the list-membership assertions for 2025-2028, and drop the ones for 2024 and 2029.

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