{
  "id": "DED_FERTILIZER_EXPENSING",
  "name": "Immediate Expensing of Fertilizer and Soil Conditioners",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers engaged in the business of farming for materials used on land used in farming (production of crops, fruits, or livestock).",
    "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": "Farmers can elect to deduct the full cost of fertilizer, lime, and other soil conditioners in the year paid or incurred, rather than capitalizing and depreciating those costs over time.",
  "irc_reference": "IRC §180",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}