{
  "id": "CRED_ALTERNATIVE_FUEL",
  "name": "Alternative Fuel Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must be registered under section 4101 and use qualifying fuels like liquefied petroleum gas or compressed natural gas. Expires December 31, 2024.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "A credit of 50 cents per gallon for alternative fuels (like LPG, CNG, or LNG) sold for use or used as a fuel in motor vehicles, motorboats, or aviation.",
  "irc_reference": "IRC §6426(d)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}