{
  "id": "AMT_EXEMPTION_AMOUNT",
  "name": "Alternative Minimum Tax Exemption",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to non-corporate taxpayers; for 2025, the exemption is $109,400 for joint filers and $70,300 for individuals, with a phase-out starting at $1,000,000.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Reduces the Alternative Minimum Taxable Income (AMTI) by a significant exemption amount, which is indexed for inflation and phased out for high-income earners.",
  "irc_reference": "IRC §55",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}