{
  "id": "DED_FOREIGN_SOURCE_PORTION_DIVIDENDS",
  "name": "Participation Exemption (100% DRD for Foreign Dividends)",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Domestic corporations that are 'United States shareholders' of a foreign corporation (excluding PFICs that are not CFCs). Does not apply to 'hybrid dividends' where the payer also received a tax benefit.",
    "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": "Provides a 100% deduction for the foreign-source portion of dividends received from specified 10-percent owned foreign corporations.",
  "irc_reference": "IRC §245A",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}