Add 2025 Vermont income tax values and form references

[PavelMakarchuk]

Summary

• Add explicit 2025 inflation-adjusted values for tax brackets (all 5 filing statuses), standard deduction, additional standard deduction, and personal exemption
• Add 2025 form references to 35 parameter files
• All values verified against the official 2025 Vermont Income Tax Return Booklet

Closes #7363

Key 2025 Values

Parameter	2024	2025
Standard Deduction (Single)	$7,400	$7,650
Standard Deduction (Joint)	$14,850	$15,300
Standard Deduction (HOH)	$11,100	$11,450
Additional Std Deduction	$1,200	$1,250
Personal Exemption	$5,100	$5,300
Single Bracket 1	$47,900	$49,400
Joint Bracket 1	$79,950	$82,500

All S.51 (Act 71) provisions previously implemented were verified against the 2025 booklet and confirmed correct.

Test plan

• Verify parameter files load without errors
• Run Vermont income tax tests
• Confirm 2025 bracket thresholds match official rate schedules

🤖 Generated with Claude Code

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 73.03%. Comparing base (ce880eb) to head (8e36043).
⚠️ Report is 26 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##              main    #7364       +/-   ##
============================================
- Coverage   100.00%   73.03%   -26.97%     
============================================
  Files            1     3819     +3818     
  Lines           20    55013    +54993     
  Branches         0      274      +274     
============================================
+ Hits            20    40177    +40157     
- Misses           0    14815    +14815     
- Partials         0       21       +21     

Flag	Coverage Δ
unittests	73.03% <ø> (-26.97%)	⬇️

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[DTrim99]

PR Review

✅ No Critical Issues Found

This is a well-executed parameter update adding 2025 inflation-adjusted values for Vermont income tax.

🟢 Positive Findings

1. Comprehensive coverage: All 5 filing statuses updated for tax brackets, standard deduction
2. Proper references: Each parameter includes 2025 form reference with page numbers
3. Source verification: Values verified against 2025 Vermont Income Tax Return Booklet
4. Typo fix: Good catch on "Cependent" → "Dependent" in credits/cdcc/low_income/rate.yaml
5. Extensive renter credit data: All 14 counties × 8 bedroom sizes updated for fair market rent

🟡 Minor Observations (Non-blocking)

1. Consistent reference formatting: Some files use #page=XX and some don't. Consider adding page numbers to all 2025 booklet references for consistency. (e.g., Income-Booklet-2025.pdf#page=34)

2. CTC age limit reference: The 2025 reference points to page 35 - verify this matches where the age limit (6 years) is documented in the 2025 booklet.

Validation Summary

Check	Result
Regulatory Accuracy	✅ Values match 2025 booklet
Reference Quality	✅ All references include URLs
Code Patterns	✅ N/A (parameter-only changes)
Test Coverage	✅ Tests passing
CI Status	✅ All checks pass (codecov/project is informational)

Recommendation

APPROVE - This is a clean parameter update with proper documentation and references. Ready to merge.

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