Uprate EITC decompositions to active totals

[MaxGhenis]

Summary

• switch the active US fiscal refresh/source-coverage alias from the 2022 to the 2023 SOI Table 2.5 EITC AGI/child package
• map total_earned_income_credit_amount and total_earned_income_credit_returns as active EITC total controls
• retain prior-year Table 2.5 EITC AGI/child rows only when they can be scaled to active total EITC amount/return-count controls, so decomposition totals reconcile
• fix SOI AGI-bound parsing to use Ledger constraints rows as well as nested universe_constraints

Depends on Ledger source package PR: PolicyEngine/arch-data#57 (4fee6d0ac90b7b58257d025db03ed905fb08fca7).

Validation

• uv run --with ruff ruff format packages/populace-build/src/populace/build/us/fiscal_targets.py packages/populace-build/src/populace/build/us/source_coverage.py packages/populace-build/tests/test_us_fiscal_targets.py tools/build_us_fiscal_refresh_release.py --check
• uv run --with ruff ruff check packages/populace-build/src/populace/build/us/fiscal_targets.py packages/populace-build/src/populace/build/us/source_coverage.py packages/populace-build/tests/test_us_fiscal_targets.py tools/build_us_fiscal_refresh_release.py
• uv run python -m pytest packages/populace-build/tests/test_us_fiscal_targets.py packages/populace-build/tests/test_us_source_coverage.py packages/populace-build/tests/test_us_fiscal_refresh_builder.py -q
• manual real-facts check: 2023 SOI Table 2.5 all-return EITC amount $66.270B equals compiled child-decomposition total $66.270B; EITC return count 24,439,936 equals compiled child-decomposition count 24,439,936