{
  "id": "DED_DIESEL_WATER_EMULSION_RATE",
  "name": "Diesel-Water Fuel Emulsion Reduced Rate",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The emulsion additive must be registered with the EPA and the person removing/selling the fuel must be registered under section 4101.",
    "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": "Provides a reduced tax rate of 19.7 cents (instead of 24.3 cents) for diesel-water fuel emulsions that are at least 14 percent water.",
  "irc_reference": "IRC §4081(a)(2)(D)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}