{
  "id": "CREDIT_ELDERLY_DISABLED",
  "name": "Credit for the Elderly and the Permanently and Totally Disabled",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must meet age or disability requirements and fall below strict income thresholds (AGI generally under $17,500-$25,000 depending on filing status).",
    "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": "A 15% tax credit on a base amount for individuals age 65 or older or those retired on permanent and total disability.",
  "irc_reference": "IRC §22",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}