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My only comment on this helpful piece of code is that it implements an ethnographically unfamiliar version of birthdays ...

It creates an action that repeats a year after "completion" of the action, rather than every year on the same day. If I forget your birthday and email you two days later, then your next birthday will fall two days later than the day which your mother remembers ...

For the more traditional kind of birthday, you can edit the line:

set _repetition to {unit:year, steps:1}

set _repetition to {unit:year, steps:1, fixed:true}