{
  "id": "DED_DISC_DEFICIENCY_DISTRIBUTION",
  "name": "DISC Qualification Deficiency Distribution",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available if the failure to meet DISC requirements was due to reasonable cause and a pro rata distribution is made to shareholders.",
    "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 corporation that fails the 95% export tests to maintain its tax-exempt DISC status by making a late distribution to shareholders.",
  "irc_reference": "IRC §992(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}