{
  "id": "CRED_WINE_PRODUCTION_TIERS",
  "name": "Tiered Wine Production Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Domestic wine producers and electing importers of foreign wine. Credits are tiered: $1.00 for first 30k gallons, $0.90 for next 100k, and $0.535 for next 620k.",
    "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 per-wine-gallon credit against excise tax on the first 750,000 gallons produced or imported, with the highest credit of $1.00/gallon on the first 30,000 gallons.",
  "irc_reference": "IRC §5041(c)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}