{
  "id": "DED_COAL_INDUSTRY_PREMIUMS",
  "name": "Deduction for Coal Industry Health and Death Benefit Premiums",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to 'assigned operators' in the coal industry who are required to pay premiums for retirees under the Coal Industry Retiree Health Benefit Act.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Assigned operators can deduct 100% of the health, death, and unassigned beneficiary premiums paid to the Combined Fund. This deduction is specifically allowed without regard to standard limitations on prefunding health benefits.",
  "irc_reference": "IRC §9704(g)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}