Use reasonable range for Altersentlastungsbetrag Parameter.

Author: MImmesberger

src/gettsim/germany/einkommensteuer/abzüge/alter.yaml

@@ -52,7 +52,7 @@ raw_maximaler_altersentlastungsbetrag_gestaffelt:
   type: require_converter
   2005-01-01:
     reference: Artikel 1 G. v. 05.07.2004 BGBl. I S. 1427.
-    first_calendar_year_to_consider: 1900
+    first_calendar_year_to_consider: 1980
     last_calendar_year_to_consider: 2100
     2005: 1900
     2006: 1824
@@ -92,7 +92,7 @@ raw_maximaler_altersentlastungsbetrag_gestaffelt:
     2040: 0
   2023-01-01:
     reference: Wachstumschancengesetz 2024 BGBl. 2024 I Nr. 108 vom 27.03.2024
-    first_calendar_year_to_consider: 1900
+    first_calendar_year_to_consider: 1980
     last_calendar_year_to_consider: 2100
     2005: 1900
     2006: 1824
@@ -186,7 +186,7 @@ raw_altersentlastungsquote_gestaffelt:
   type: require_converter
   2005-01-01:
     reference: Artikel 1 G. v. 05.07.2004 BGBl. I S. 1427.
-    first_calendar_year_to_consider: 1900
+    first_calendar_year_to_consider: 1980
     last_calendar_year_to_consider: 2100
     2005: 0.4
     2006: 0.384
@@ -226,7 +226,7 @@ raw_altersentlastungsquote_gestaffelt:
     2040: 0
   2023-01-01:
     reference: Wachstumschancengesetz 2024 BGBl. 2024 I Nr. 108 vom 27.03.2024
-    first_calendar_year_to_consider: 1900
+    first_calendar_year_to_consider: 1980
     last_calendar_year_to_consider: 2100
     2005: 0.4
     2006: 0.384