{
  "id": "DED_DIVIDENDS_RECEIVED_DOMESTIC",
  "name": "Dividends Received Deduction (DRD)",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Corporations receiving dividends from domestic corporations. Deduction is 50% for <20% ownership, 65% for 20-80% ownership, and 100% for affiliated group members (80% or more ownership).",
    "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": "Allows corporations to deduct a percentage of dividends received from domestic taxable corporations to mitigate triple taxation.",
  "irc_reference": "IRC §243",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}