{
  "id": "CRED_FOREIGN_TAX_INSURANCE",
  "name": "Insurance Company Foreign Tax Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Domestic insurance companies subject to tax under IRC Section 801 (life) or 831 (non-life) that have paid or accrued foreign income taxes.",
    "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": "Domestic insurance companies are allowed a credit for taxes paid to foreign countries or U.S. possessions, applying the principles of the Section 901 foreign tax credit to their specific taxable income definitions.",
  "irc_reference": "IRC §841",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}