{
  "id": "CG_PRIMARY_RESIDENCE",
  "name": "Primary Residence Sale Exclusion",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Owned and lived in home 2 of last 5 years",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "gain": {
      "type": "int",
      "description": "gain from home sale"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Sale must have closed during 2025",
    "forward_status": "available"
  },
  "description": "Exclude up to $250K (single) or $500K (MFJ) of gain from the sale of your primary residence.",
  "irc_reference": "IRC §121",
  "deadline": "Sale during tax year"
}