{
  "id": "CRD_EV",
  "name": "Clean Vehicle Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "EXPIRES 9/30/2025; income and MSRP limits",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "EV credit amount (max $7,500)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Purchase by Sept 30, 2025",
    "forward_status": "available"
  },
  "description": "Up to $7,500 for qualifying new EVs. Price and income limits apply.",
  "irc_reference": "IRC §30D",
  "deadline": "Purchase by Sept 30, 2025"
}