{
  "id": "CRED_TRUMP_ACCOUNT_CONTRIBUTION",
  "name": "Trump Accounts Contribution Pilot Program",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must have a qualifying child born after 12/31/2024 and before 1/1/2029 who is a U.S. citizen and has a Social Security Number.",
    "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 $1,000 deemed tax payment (refundable credit) for each eligible child born between 2025 and 2028, which is deposited directly into a designated 'Trump account' for the child.",
  "irc_reference": "IRC §6434",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}