{
  "id": "CRED_UNIFIED_GIFT_TAX",
  "name": "Unified Credit Against Gift Tax",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to U.S. citizens and residents making taxable gifts that exceed the annual exclusion.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Allows a credit against gift tax equal to the applicable credit amount in effect under section 2010(c). This effectively allows individuals to transfer a significant lifetime amount (the basic exclusion amount) tax-free.",
  "irc_reference": "IRC §2505",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}