{
  "id": "CREDIT_ORPHAN_DRUG_TESTING",
  "name": "Orphan Drug Credit",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must be testing a drug designated under section 526 of the Federal Food, Drug, and Cosmetic Act for a disease affecting fewer than 200,000 people in the US.",
    "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 25% tax credit for qualified clinical testing expenses incurred in the development of drugs for rare diseases or conditions.",
  "irc_reference": "IRC §45C",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}