{
  "id": "CREDIT_FUEL_USE_NON_TAXABLE",
  "name": "Section 34 Fuel Tax Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers must qualify under IRC Section 34 for credits related to fuel used for non-taxable purposes.",
    "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": "Allows a credit against income tax for amounts equivalent to excise taxes paid on fuels used for specific non-taxable purposes, including certain aviation and non-highway uses.",
  "irc_reference": "IRC §9502(d)(3)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}