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Add Oregon kicker credit analysis notebook #129

Description

@DTrim99

Create a notebook to analyze the impact of Oregon's kicker credit for 2025.

The notebook should:

  • Compare baseline (no kicker) vs current law (with kicker)
  • Show fiscal impact on state revenue
  • Show distributional impact by income decile
  • Show poverty impact
  • Handle the or_tax_before_credits_in_prior_year input variable by injecting current-year tax as a proxy

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