{
  "id": "DED_EDUCATOR",
  "name": "Educator Expense Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "K-12 educators, 900+ hours",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "educator expenses (max $300)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Expenses during 2025 school year",
    "forward_status": "available"
  },
  "description": "Above-the-line deduction up to $300 for K-12 educators.",
  "irc_reference": "IRC §62(a)(2)(D)",
  "deadline": "Expenses during school year"
}