docs: create contributing

CONTRIBUTING.md

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+# Contributing
+
+If you are new, there's also a simpler introduction in the
+[Hello world JavaScript action repository](https://github.com/actions/hello-world-javascript-action).
+
+## Initial Setup
+
+After you've cloned the repository to your local machine or codespace, you'll
+need to perform some initial setup steps before you can develop your action.
+
+> [!NOTE]
+>
+> You'll need to have a reasonably modern version of
+> [Node.js](https://nodejs.org) handy (20.x or later should work!). If you are
+> using a version manager like [`nodenv`](https://github.com/nodenv/nodenv) or
+> [`nvm`](https://github.com/nvm-sh/nvm), this template has a `.node-version`
+> file at the root of the repository that will be used to automatically switch
+> to the correct version when you `cd` into the repository. Additionally, this
+> `.node-version` file is used by GitHub Actions in any `actions/setup-node`
+> actions.
+
+1. :hammer_and_wrench: Install the dependencies
+
+   ```bash
+   pnpm install
+   ```
+
+1. :building_construction: Package the TypeScript for distribution
+
+   ```bash
+   pnpm run bundle
+   ```
+
+1. :white_check_mark: Run the tests
+
+   ```bash
+   $ pnpm test
+
+   PASS  ./index.test.js
+     ✓ throws invalid number (3ms)
+     ✓ wait 500 ms (504ms)
+     ✓ test runs (95ms)
+
+   ...
+   ```
+
+## Update the Action Metadata
+
+The [`action.yml`](action.yml) file defines metadata about your action, such as
+input(s) and output(s). For details about this file, see
+[Metadata syntax for GitHub Actions](https://docs.github.com/en/actions/creating-actions/metadata-syntax-for-github-actions).
+
+When you copy this repository, update `action.yml` with the name, description,
+inputs, and outputs for your action.
+
+## Update the Action Code
+
+The [`src/`](./src/) directory is the heart of your action! This contains the
+source code that will be run when your action is invoked. You can replace the
+contents of this directory with your own code.
+
+There are a few things to keep in mind when writing your action code:
+
+- Most GitHub Actions toolkit and CI/CD operations are processed asynchronously.
+  In `main.ts`, you will see that the action is run in an `async` function.
+
+  ```javascript
+  import * as core from '@actions/core'
+  //...
+
+  async function run() {
+    try {
+      //...
+    } catch (error) {
+      core.setFailed(error.message)
+    }
+  }
+  ```
+
+  For more information about the GitHub Actions toolkit, see the
+  [documentation](https://github.com/actions/toolkit/blob/master/README.md).
+
+So, what are you waiting for? Go ahead and start customizing your action!
+
+1. Create a new branch
+
+   ```bash
+   git checkout -b releases/v1
+   ```
+
+1. Replace the contents of `src/` with your action code
+1. Add tests to `__tests__/` for your source code
+1. Format, test, and build the action
+
+   ```bash
+   pnpm run all
+   ```
+
+   > [!WARNING]
+   >
+   > This step is important! It will run [`ncc`](https://github.com/vercel/ncc)
+   > to build the final JavaScript action code with all dependencies included.
+   > If you do not run this step, your action will not work correctly when it is
+   > used in a workflow. This step also includes the `--license` option for
+   > `ncc`, which will create a license file for all of the production node
+   > modules used in your project.
+
+1. Commit your changes
+
+   ```bash
+   git add .
+   git commit -m "My first action is ready!"
+   ```
+
+1. Push them to your repository
+
+   ```bash
+   git push -u origin releases/v1
+   ```
+
+1. Create a pull request and get feedback on your action
+1. Merge the pull request into the `main` branch
+
+Your action is now published! :rocket:
+
+For information about versioning your action, see
+[Versioning](https://github.com/actions/toolkit/blob/master/docs/action-versioning.md)
+in the GitHub Actions toolkit.
+
+## Validate the Action
+
+You can now validate the action by referencing it in a workflow file. For
+example, [`ci.yml`](./.github/workflows/ci.yml) demonstrates how to reference an
+action in the same repository.
+
+```yaml
+steps:
+  - name: Checkout
+    id: checkout
+    uses: actions/checkout@v4
+
+  - name: Test Local Action
+    id: test-action
+    uses: ./
+    with:
+      milliseconds: 1000
+
+  - name: Print Output
+    id: output
+    run: echo "${{ steps.test-action.outputs.time }}"
+```
+
+For example workflow runs, check out the
+[Actions tab](https://github.com/actions/typescript-action/actions)! :rocket:
+
+## Usage
+
+After testing, you can create version tag(s) that developers can use to
+reference different stable versions of your action. For more information, see
+[Versioning](https://github.com/actions/toolkit/blob/master/docs/action-versioning.md)
+in the GitHub Actions toolkit.
+
+To include the action in a workflow in another repository, you can use the
+`uses` syntax with the `@` symbol to reference a specific branch, tag, or commit
+hash.
+
+```yaml
+steps:
+  - name: Checkout
+    id: checkout
+    uses: actions/checkout@v4
+
+  - name: Test Local Action
+    id: test-action
+    uses: actions/typescript-action@v1 # Commit with the `v1` tag
+    with:
+      milliseconds: 1000
+
+  - name: Print Output
+    id: output
+    run: echo "${{ steps.test-action.outputs.time }}"
+```
+
+## Publishing a new release
+
+This project includes a helper script designed to streamline the process of
+tagging and pushing new releases for GitHub Actions.
+
+GitHub Actions allows users to select a specific version of the action to use,
+based on release tags. Our script simplifies this process by performing the
+following steps:
+
+1. **Retrieving the latest release tag:** The script starts by fetching the most
+   recent release tag by looking at the local data available in your repository.
+1. **Prompting for a new release tag:** The user is then prompted to enter a new
+   release tag. To assist with this, the script displays the latest release tag
+   and provides a regular expression to validate the format of the new tag.
+1. **Tagging the new release:** Once a valid new tag is entered, the script tags
+   the new release.
+1. **Pushing the new tag to the remote:** Finally, the script pushes the new tag
+   to the remote repository. From here, you will need to create a new release in
+   GitHub and users can easily reference the new tag in their workflows.