{
  "id": "CRED_PREMIUM_TAX_CREDIT",
  "name": "Premium Tax Credit (PTC)",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers who purchase health insurance through an Exchange and meet household income requirements. For 2021-2025, the 400% FPL cap is removed, and percentages are reduced.",
    "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": "A refundable credit that helps eligible individuals and families cover the premiums for their health insurance purchased through the Health Insurance Marketplace.",
  "irc_reference": "IRC §36B",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}