{
  "id": "DED_ESTATE_GST_TAX_ADJUSTMENT",
  "name": "Estate and GST Tax Reduction of Partial Tax",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Beneficiaries of trusts where the accumulated income was subject to Estate Tax (Chapter 11) or GST Tax (Chapter 13).",
    "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": "Reduces the partial tax on trust accumulation distributions by the portion of estate or generation-skipping transfer taxes attributable to those distributions.",
  "irc_reference": "IRC §667(b)(6)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}