{
  "id": "DED_DISASTER_LOSS_REIMBURSEMENT",
  "name": "Tax Reimbursement for Alcohol Losses Due to Disaster or Vandalism",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The claimant must hold the products for sale at the time of the loss, file a claim within 6 months, and prove they were not indemnified by insurance for the tax amount. Minimum claim of $250 unless it is a Presidentially declared major disaster.",
    "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": "The Secretary shall pay an amount equal to the internal revenue taxes paid on distilled spirits, wines, and beer lost, rendered unmarketable, or condemned due to fire, flood, casualty, disaster, vandalism, or malicious mischief.",
  "irc_reference": "IRC §5064",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}