{
  "id": "CRE_UNIFIED_ESTATE_TAX_CREDIT",
  "name": "Unified Credit Against Estate Tax",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to the estates of U.S. citizens and residents; the amount is adjusted for inflation and previous taxable gifts.",
    "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": "A credit is allowed against the estate tax equal to the tax on the applicable exclusion amount ($15,000,000 base for 2026+), effectively exempting that amount of the estate from federal tax.",
  "irc_reference": "IRC §2010",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}