{
  "id": "BIZ_AUGUSTA",
  "name": "Augusta Rule (Home Rental)",
  "category": "business",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Business owner with home; rent to business ≤14 days/year at FMV",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "days": {
      "type": "int",
      "description": "rental days (max 14)"
    },
    "daily_rate": {
      "type": "int",
      "description": "fair market daily rental rate"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c",
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Rental days had to occur during 2025",
    "forward_status": "available"
  },
  "description": "Rent your personal home to your business for up to 14 days per year at fair market value. Rental income is tax-free to you; rental expense is deductible by the business.",
  "irc_reference": "IRC §280A(g)",
  "deadline": "Rental days during tax year"
}