{
  "id": "DED_BOND_REPURCHASE_PREMIUM_BORROWING_COST",
  "name": "Convertible Bond Repurchase Premium Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Corporations repurchasing their own convertible debt at a premium.",
    "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 deduction for repurchase premiums on convertible bonds to the extent the corporation can demonstrate the excess is attributable to the cost of borrowing rather than the conversion feature.",
  "irc_reference": "IRC §249(a)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}