{
  "id": "CRED_SMALL_BUSINESS_AMT_OFFSET",
  "name": "Small Business AMT Credit Offset",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Non-publicly traded corporations, partnerships, or sole proprietorships with average annual gross receipts of $50 million or less for the prior 3 years.",
    "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": "Eligible small businesses can use the Research Credit (Section 41) to offset Alternative Minimum Tax (AMT) liability, which is normally restricted for other taxpayers.",
  "irc_reference": "IRC §38(c)(4)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}