Update Minnesota tax logic to 2023

[rickecon]

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

This PR:

• Updates Minnesota tax logic to 2023 law.

[codecov]

Codecov Report

Attention: Patch coverage is 91.66667% with 1 line in your changes missing coverage. Please review.

Project coverage is 98.11%. Comparing base (f76173d) to head (f67fc5d).
Report is 29 commits behind head on main.

Files with missing lines	Patch %	Lines
...bles/gov/states/mn/tax/income/mn_taxable_income.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main      #80      +/-   ##
==========================================
- Coverage   98.23%   98.11%   -0.13%     
==========================================
  Files        1953     1954       +1     
  Lines       28723    28732       +9     
  Branches      150      150              
==========================================
- Hits        28216    28190      -26     
- Misses        473      508      +35     
  Partials       34       34              

Flag	Coverage Δ
unittests	98.11% <91.66%> (-0.13%)	⬇️

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