{
  "id": "CRED_RESEARCH_PAYROLL_TAX_OFFSET",
  "name": "Research Credit Offset Against Payroll Tax",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to 'qualified small businesses' (generally those with less than $5 million in gross receipts and no receipts for years prior to the 5-year period ending with the tax year) who make an election under section 41(h).",
    "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": "Qualified small businesses can elect to apply a portion of their Section 41 research credit against the employer's share of Social Security and Medicare taxes rather than income tax.",
  "irc_reference": "IRC §3111(f)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}