{
  "id": "CRD_AOTC",
  "name": "American Opportunity Tax Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "MAGI <$90K/$180K; first 4 years post-secondary",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "num_students": {
      "type": "int",
      "description": "number of qualifying students"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [
    "CRD_LLC"
  ],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Tuition paid during 2025",
    "forward_status": "available"
  },
  "description": "Up to $2,500 per student for first 4 years of college. 40% refundable.",
  "irc_reference": "IRC §25A(b); Form 8863",
  "deadline": "Tuition during tax year"
}