Add nonfiler income calibration targets

[MaxGhenis]

Summary

• add CBO AGI-by-source filer-only calibration targets for wages, self-employment, taxable pensions, taxable Social Security, qualified dividends, net capital gains, and taxable interest plus ordinary dividends
• add BEA/NIPA all-population macro targets for wages, proprietors' income, personal interest income, and personal dividend income
• support additive target expressions in the unified calibration matrix so targets like taxable_interest_income+dividend_income can stay linear in survey weights
• add IRS SOI wages (00200) as irs_employment_income and tests for the new target extraction/matrix filtering behavior

Local Evaluation

Used policyengine-us==1.691.13 with the public calibration stratified_extended_cps.h5 and published calibration DB as the base. Private source impute/PUF clone was skipped because the raw private inputs were not locally available.

New-target local fit:

• matrix: 40,365 targets x 119,990 columns, 9.3M nonzeros
• diagnostics: mean absolute relative error 68.7%, median 48.6%, <10% = 13.9%, <25% = 29.4%

Old-target control fit under the same settings:

• matrix: 40,348 targets x 119,990 columns, 8.5M nonzeros
• diagnostics: mean absolute relative error 68.5%, median 48.2%, <10% = 13.9%, <25% = 29.7%

Selected old -> new aggregate estimates:

• NIPA wages: $4.128T -> $4.061T vs $12.388T target
• CBO filer employment income: $3.792T -> $3.728T vs $10.833T target
• NIPA proprietors' income: $1.078T -> $1.068T vs $2.023T target
• CBO filer self-employment income: $249.5B -> $251.7B vs $1.916T target
• NIPA dividends: $581.9B -> $577.5B vs $2.219T target

Baseline SPM under the local weights:

• SPM poverty: 59.69% -> 59.99%
• deep SPM poverty: 41.08% -> 41.27%

Interpretation: the new targets are included and build locally, but this default full-target local fit barely moves the aggregates. The next calibration improvement is likely target weighting/grouping rather than only adding rows.

Tests

• uv run --frozen --with policyengine-us==1.691.13 pytest policyengine_us_data/tests/test_etl_national_targets.py policyengine_us_data/tests/test_calibration/test_unified_matrix_builder_constrained_values.py -q
• uv run --frozen --with policyengine-us==1.691.13 python -m py_compile policyengine_us_data/db/etl_national_targets.py policyengine_us_data/utils/loss.py policyengine_us_data/calibration/unified_matrix_builder.py policyengine_us_data/db/validate_database.py policyengine_us_data/utils/target_variables.py
• git diff --check