{
  "id": "CREDIT_TERRORIST_VICTIM_MINIMUM_BENEFIT",
  "name": "Minimum $10,000 Tax Benefit for Terrorist Attack Victims",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to specified terrorist victims (April 19, 1995; Sept 11, 2001; Anthrax 2001) and astronauts dying in the line of duty.",
    "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": "Ensures a minimum tax benefit of $10,000 for specified terrorist victims (including astronauts dying in the line of duty) by treating the difference as a tax payment.",
  "irc_reference": "IRC §692(d)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}