feat: Add aws_ce_cost_allocation_tags data source

[kuredev]

Description

Simple data source to reference cost allocation tags. It allows referencing multiple tags using basic attributes like status and tag key.

Basic Usage

data "aws_ce_cost_allocation_tags" "tags" {}

Filter by Status and Type

data "aws_ce_cost_allocation_tags" "inactive_tags" {
  status = "Inactive"
  type   = "UserDefined"
}

Filter by Tag Keys

data "aws_ce_cost_allocation_tags" "tags" {
  tag_keys = ["tag_a", "tag_b"]
}

tfstate sample

tfstate sample

  "resources": [
    {
      "mode": "data",
      "type": "aws_ce_cost_allocation_tags",
      "name": "hoge",
      "provider": "provider[\"registry.terraform.io/hashicorp/aws\"]",
      "instances": [
        {
          "schema_version": 0,
          "attributes": {
            "status": "Inactive",
            "tag_keys": null,
            "tags": [
              {
                "last_updated_date": null,
                "last_used_date": null,
                "status": "Inactive",
                "tag_key": "Memo",
                "type": "UserDefined"
              },
              {
                "last_updated_date": null,
                "last_used_date": "2024-05-01T00:00:00Z",
                "status": "Inactive",
                "tag_key": "AutoMation",
                "type": "UserDefined"
              }
            ],
            "type": "UserDefined"
          },
          "sensitive_attributes": [],
          "identity_schema_version": 0
        }
      ]
    }
  ],

Relations

Closes #31442

References

https://registry.terraform.io/providers/hashicorp/aws/latest/docs/resources/ce_cost_allocation_tag

https://docs.aws.amazon.com/aws-cost-management/latest/APIReference/API_ListCostAllocationTags.html

Output from Acceptance Testing

$ make testacc PKG=ce TESTS='TestAccCostAllocationTagsDataSource_basic'                                                     
make: Verifying source code with gofmt...
==> Checking that code complies with gofmt requirements...
make: Running acceptance tests on branch: 🌿 f-ce-data-source 🌿...
TF_ACC=1 go1.24.8 test ./internal/service/ce/... -v -count 1 -parallel 20 -run='TestAccCostAllocationTagsDataSource_basic'  -timeout 360m -vet=off
2025/10/22 18:45:40 Creating Terraform AWS Provider (SDKv2-style)...
2025/10/22 18:45:40 Initializing Terraform AWS Provider (SDKv2-style)...
testing: warning: no tests to run
PASS
ok      github.com/hashicorp/terraform-provider-aws/internal/service/ce 0.133s [no tests to run]

[github-actions]

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[github-actions]

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