{
  "id": "BIZ_R_AND_D",
  "name": "R&D Tax Credit",
  "category": "business",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Business with qualifying research expenses (software dev, experimentation)",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "qualified_expenses": {
      "type": "int",
      "description": "qualifying research expenditures"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c",
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "If qualifying research was performed during 2025",
    "forward_status": "available"
  },
  "description": "Credit for research expenses: software dev, experimentation. 14% alt simplified credit.",
  "irc_reference": "IRC §41; Form 6765",
  "deadline": "Research during tax year"
}