{
  "id": "CRED_NRNC_UNIFIED_CREDIT",
  "name": "Unified Credit for Nonresident Non-Citizens",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to decedents who are nonresidents and not citizens of the United States with property situated in the U.S.",
    "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": "Provides a $13,000 credit against estate tax for nonresident non-citizens, with potentially higher prorated credits for residents of U.S. possessions or under specific treaty obligations.",
  "irc_reference": "IRC §2102",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}