{
  "id": "CRED_OFF_HIGHWAY_FUEL",
  "name": "Federal Fuel Tax Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers who use fuel for off-highway business purposes (e.g., stationary engines, forklifts, construction equipment) or for farming purposes. The credit is generally claimed on Form 4136.",
    "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": "Provides a refundable tax credit for the federal excise taxes paid on gasoline and special fuels used for non-taxable purposes, such as farming, off-highway business use, or certain bus services.",
  "irc_reference": "IRC §34",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}