{
  "id": "CRED_MILITARY_SPOUSE_RETIREMENT",
  "name": "Military Spouse Retirement Plan Eligibility Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Small employers (100 or fewer employees) providing immediate eligibility and vesting to non-highly compensated military spouses in a defined contribution plan.",
    "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": "Small employers can claim a credit of $200 per military spouse participant plus up to $300 in employer contributions for the first 3 years of participation.",
  "irc_reference": "IRC §45AA",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}