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Iowa Income Tax Rates 2023-2026 #5221

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Fixes #5185

@PavelMakarchuk PavelMakarchuk changed the title Iowa Income Tax Rates 2023-2025 Iowa Income Tax Rates 2023-2026 Oct 31, 2024
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rename folder to by_filing_status

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remove folder move all.yaml up and rename to combined.yaml

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Rename post_2023 to by_filing_status, then tax_structure_applies to active, then move all up a folder level. And change descriptions accordingly to remove year.

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Iowa Income Tax Rates 2023-2025
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