{
  "id": "CRE_ENERGY_COMMUNITY_BONUS",
  "name": "Energy Community Bonus Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Energy project must be placed in service within a defined energy community.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Provides an additional 10 percentage point increase to the energy credit for projects located in 'energy communities' (e.g., brownfield sites or areas with high fossil fuel employment).",
  "irc_reference": "IRC §48(a)(14)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}