{
  "id": "CRED_FUTA_ADDITIONAL_EXPERIENCE",
  "name": "FUTA Additional Credit for Favorable Experience Ratings",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Employers who maintain low unemployment claims and are granted a reduced tax rate by their state based on experience.",
    "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": "Allows employers to take a credit for the difference between the state's highest tax rate (or 5.4%) and the lower rate they actually pay due to a favorable experience rating.",
  "irc_reference": "IRC §3302(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}