{
  "id": "CRED_REHABILITATION_HISTORIC",
  "name": "Historic Rehabilitation Tax Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Building must be a certified historic structure, substantially rehabilitated (expenditures exceed adjusted basis), and the credit must be claimed ratably over a 5-year period beginning when the building is placed in service.",
    "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 20% tax credit for qualified rehabilitation expenditures (QREs) incurred during the restoration of a certified historic structure.",
  "irc_reference": "IRC §47",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}