{
  "id": "DED_CAMPAIGN_LOAN_REPAYMENT",
  "name": "Campaign Loan Repayment via Public Funds",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to eligible presidential candidates who have incurred debt to cover qualified campaign expenses and have met the certification requirements of Section 9003.",
    "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": "Public funds received under the Presidential Election Campaign Fund can be used to repay loans used for qualified campaign expenses, allowing candidates to restore personal or borrowed capital used during the race.",
  "irc_reference": "IRC §9004(c)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}