{
  "id": "DED_ACCELERATED_AMORTIZATION_DAC",
  "name": "Accelerated 5-Year Amortization for Small Insurance Companies",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to insurance companies with specified policy acquisition expenses under $10,000,000 for the taxable year; the $5,000,000 benefit phases out dollar-for-dollar for expenses between $10M and $15M.",
    "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 insurance companies to amortize the first $5,000,000 of specified policy acquisition expenses over 60 months instead of the standard 180 months.",
  "irc_reference": "IRC §848(b)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}