{
  "id": "BIZ_MEALS",
  "name": "Business Meals Deduction",
  "category": "business",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "50% deduction for business meals with documentation",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "total business meal expenses"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c",
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "If meals occurred during 2025 and records exist",
    "forward_status": "available"
  },
  "description": "50% deduction for business meals. Requires documentation.",
  "irc_reference": "IRC §274(k)",
  "deadline": "Meals during tax year"
}