{
  "id": "DED_BOND_PREMIUM_AMORTIZATION",
  "name": "Amortizable Bond Premium Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to taxable bonds where the purchase price was higher than the face value; requires an election that then applies to all similar bonds held by the taxpayer.",
    "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": "Taxpayers can elect to amortize the premium paid for a taxable bond, using the amount to offset and reduce the interest income reported from the bond.",
  "irc_reference": "IRC §171",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}