{
  "id": "CRED_PRIOR_TRANSFERS",
  "name": "Credit for Tax on Prior Transfers",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The decedent must have received property from a transferor whose estate paid federal estate tax, and the deaths must occur within the specified 12-year window.",
    "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 an estate tax credit for federal estate taxes paid on property transferred to the decedent from a transferor who died within 10 years before or 2 years after the decedent.",
  "irc_reference": "IRC §2013",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}