{
  "id": "DED_ESBT_ADMIN_EXPENSES",
  "name": "ESBT Charitable Contribution Base Adjustment",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to Electing Small Business Trusts (ESBTs) making charitable contributions under section 170(b)(1)(G).",
    "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 the deduction of trust administration costs (that would not have been incurred if the property were not in trust) to reduce adjusted gross income for the purpose of calculating charitable contribution limits.",
  "irc_reference": "IRC §641(c)(2)(E)(ii)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}