Implement Alberta 2025 tax reform with new 8% bracket

changelog_entry.yaml

@@ -0,0 +1,6 @@
+- bump: minor
+  changes:
+    added:
+      - Alberta 2025 tax reform with new 8% tax bracket on first $60,000 of income.
+      - Updated Alberta tax brackets for 2023, 2024, and 2025 with proper indexation.
+      - Updated Alberta basic personal amount for 2024 and 2025.

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/basic_personal_amount/amount.yaml

@@ -4,6 +4,8 @@ values:
   # Section 44.2 defines indexing.
   2022-01-01: 19_369
   2023-01-01: 21_003
+  2024-01-01: 21_885
+  2025-01-01: 22_323
 metadata:
   unit: currency-CAD
   period: year
@@ -13,5 +15,9 @@ metadata:
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
   - title: Alberta income tax personal credit (2023)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+  - title: Alberta income tax personal credit (2024)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-24e.pdf#page=1
   - title: Alberta Personal Income Tax Act Division 3 Basic Personal Amount C
     href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html
+  - title: Alberta 2025-28 Fiscal Plan (2025 amount)
+    href: https://open.alberta.ca/dataset/5ebd05dc-d598-440b-9da2-25f37cd99a49/resource/43bccd72-36fa-41a4-becd-cb8c28da9683/download/budget-2025-fiscal-plan-2025-28.pdf

policyengine_canada/parameters/gov/provinces/ab/tax/income/rate.yaml

@@ -8,25 +8,52 @@ metadata:
   reference:
     - title: Government of Canada - Canadian income tax rates for individuals current and previous years
       href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html
+    - title: Alberta 2024-27 Fiscal Plan (Budget 2024) - 2023 and 2024 rates
+      href: https://open.alberta.ca/dataset/23c82502-fd11-45c6-861f-99381fffc748/resource/3782cc8f-fdc4-4704-9c50-07fc36e05722/download/budget-2024-fiscal-plan-2024-27.pdf
+    - title: Alberta 2025-28 Fiscal Plan (Budget 2025)
+      href: https://open.alberta.ca/dataset/5ebd05dc-d598-440b-9da2-25f37cd99a49/resource/43bccd72-36fa-41a4-becd-cb8c28da9683/download/budget-2025-fiscal-plan-2025-28.pdf
+    - title: Alberta Budget 2025 - Open Government
+      href: https://open.alberta.ca/publications/budget-2025
 brackets:
   - threshold:
       2022-01-01: 0
     rate:
       2022-01-01: 0.1
+      2025-01-01: 0.08
   - threshold:
       2022-01-01: 131_220
+      2023-01-01: 134_238
+      2024-01-01: 148_269
+      2025-01-01: 60_000
     rate:
-      2022-01-01: 0.12  
+      2022-01-01: 0.12
+      2025-01-01: 0.10
   - threshold:
       2022-01-01: 157_464
+      2023-01-01: 161_086
+      2024-01-01: 177_922
+      2025-01-01: 151_234
     rate:
       2022-01-01: 0.13
+      2025-01-01: 0.12
   - threshold:
       2022-01-01: 209_952
+      2023-01-01: 214_781
+      2024-01-01: 237_230
+      2025-01-01: 181_481
     rate:
       2022-01-01: 0.14
+      2025-01-01: 0.13
   - threshold:
       2022-01-01: 314_928
+      2023-01-01: 322_171
+      2024-01-01: 355_845
+      2025-01-01: 241_974
     rate:
       2022-01-01: 0.15
+      2025-01-01: 0.14
+  - threshold:
+      2025-01-01: 362_961
+    rate:
+      2025-01-01: 0.15