{
  "id": "CRD_CHILD",
  "name": "Child Tax Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Children under 17; phase-out $200K/$400K",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Computed on return",
    "forward_status": "available"
  },
  "description": "Credit of $2,200 per qualifying child under 17. Partially refundable.",
  "irc_reference": "IRC §24; Schedule 8812",
  "deadline": "Child under 17 at year-end"
}