{
  "id": "DED_FOREIGN_SUBSIDIARY_SS_PAYMENTS",
  "name": "Deduction for Foreign Subsidiary Employee Benefits",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Domestic corporation must have an active 3121(l) agreement in place for its foreign subsidiary's U.S. employees.",
    "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": "Domestic corporations can deduct payments made under section 3121(l) agreements for Social Security coverage of U.S. citizens working for foreign subsidiaries.",
  "irc_reference": "IRC §176",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}