{
  "id": "CRD_LLC",
  "name": "Lifetime Learning Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "MAGI <$90K/$180K; any post-secondary",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "expenses": {
      "type": "int",
      "description": "qualifying education expenses"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [
    "CRD_AOTC"
  ],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Tuition paid during 2025",
    "forward_status": "available"
  },
  "description": "20% of up to $10,000 education expenses ($2,000 max). Any post-secondary.",
  "irc_reference": "IRC §25A(c); Form 8863",
  "deadline": "Tuition during tax year"
}