{
  "id": "CRED_DISABLED_ACCESS",
  "name": "Disabled Access Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Small businesses with gross receipts under $1,000,000 or fewer than 30 full-time employees in the preceding year. Covers expenses between $250 and $10,250 (max credit $5,000).",
    "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 nonrefundable tax credit for 50% of eligible expenditures made by a small business to comply with the Americans with Disabilities Act (ADA).",
  "irc_reference": "IRC §44",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}