{
  "id": "CRED_NRNC_TREATY_COORDINATION",
  "name": "Enhanced Treaty-Based Unified Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to nonresident non-citizens who are residents of countries with specific tax treaties with the U.S. (e.g., Canada, Germany, UK) that allow for a proportional unified credit.",
    "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 certain nonresident non-citizens to claim a prorated portion of the full U.S. citizen unified credit (rather than just $13,000) based on the ratio of U.S. assets to global assets.",
  "irc_reference": "IRC §2102(b)(3)(A)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}