{
  "id": "CRD_SAVERS",
  "name": "Saver's Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "AGI <$39,500/$79,000",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "retirement contributions for credit"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Contributions during 2025 or by April 15",
    "forward_status": "available"
  },
  "description": "10-50% credit on up to $2,000 of retirement contributions for low-to-moderate income.",
  "irc_reference": "IRC §25B; Form 8880",
  "deadline": "Contributions during tax year"
}