{
  "id": "CRED_SICK_FAMILY_LEAVE_TAX_INCREASE",
  "name": "Sick and Family Leave Credit Tax Offset",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Employers claiming credits for qualified sick or family leave wages under the American Rescue Plan Act framework.",
    "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": "Increases the credits allowed under sections 3131 and 3132 by the amount of employer-side social security and Medicare taxes imposed on qualified sick or family leave wages.",
  "irc_reference": "IRC §3133",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}