DC property tax credit take-up (#5470)

* DC property tax credit take-up
Fixes #5446

* var name

* default

* defined for

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - DC property tax credit take up.

policyengine_us/parameters/gov/states/dc/tax/income/credits/ptc/takeup.yaml

@@ -0,0 +1,11 @@
+description: The share of eligible individuals who claim the DC property tax credit.
+metadata:
+  unit: /1
+  label: DC property tax credit takeup rate
+  period: year
+  reference:
+    - title: District of Columbia Tax Expenditure Report, 2024
+      href: https://ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/2024%20Tax%20Expenditure%20Report.pdf#page=234
+values:
+  # 37,133 (Values derived from the 2024 Tax Expenditure Report) / 131,791,388 (PolicyEngine DC PTC value estimate)
+  2021-01-01: 0.32

policyengine_us/variables/gov/states/dc/tax/income/credits/dc_ptc.py

@@ -11,7 +11,7 @@ class dc_ptc(Variable):
         "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/52926_D-40_12.21.21_Final_Rev011122.pdf#page=49"
         "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-40_Booklet_Final_blk_01_23_23_Ordc.pdf#page=47"
     )
-    defined_for = StateCode.DC
+    defined_for = "takes_up_dc_ptc"
 
     def formula(tax_unit, period, parameters):
         rent = add(tax_unit, period, ["rent"])

policyengine_us/variables/gov/states/dc/tax/income/credits/takes_up_dc_ptc.py

@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class takes_up_dc_ptc(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Takes up the DC property tax credit"
+    definition_period = YEAR
+    defined_for = StateCode.DC
+    default_value = True