{
  "id": "ABATE_SECOND_TIER_TAX",
  "name": "Abatement of Second Tier Taxes via Correction",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers facing severe second-tier penalties for prohibited transactions or failures to distribute income can eliminate the liability by fully 'correcting' the transaction within the correction period.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Second tier excise taxes (often 100% or higher) are automatically abated, credited, or refunded if the underlying taxable event is corrected within the specified correction period.",
  "irc_reference": "IRC §4961(a)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}