Update tariffs.json

Author: v3DJG6GL

tariffs.json

@@ -1,7 +1,7 @@
 {
   "$schema": "https://raw.githubusercontent.com/v3DJG6GL/bfe-tariffs-data/main/schemas/tariffs-v1.schema.json",
   "schema_version": "1.4.0",
-  "data_version": "0.0.3",
+  "data_version": "0.0.4",
   "last_updated": "2026-05-01",
   "notes": "Bundled fallback. Source-of-truth (companion repo) lands in Phase 6. Schema 1.1.0 (Batch D) introduces user_inputs[] for parallel tariff variants (replaces the AEW two-entry hack), power_tier.hkn_cases[] for conditional HKN values, and bonuses[].kind/when for additive vs. multiplicative bonuses.",
   "federal_minimum": [
@@ -750,7 +750,7 @@
             {
               "kind": "multiplier_pct",
               "name": "Wahltarif TOP-40",
-              "multiplier_pct": 8.0,
+              "multiplier_pct": 108.0,
               "when": {
                 "user_inputs": {
                   "regio_top40_opted_in": true