{
  "id": "CRED_EXCESS_CREDIT_CARRYOVER",
  "name": "Carryover of General Business and Foreign Tax Credits",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Corporations with unused credits under Sections 39, 53, or 904(c) at the time of an ownership change.",
    "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": "Allows the carryover and use of unused general business credits, minimum tax credits, and foreign tax credits following an ownership change, subject to Section 382 principles.",
  "irc_reference": "IRC §383",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}