{
  "id": "DED_INTEREST_FREE_PERIOD_NOTICE",
  "name": "21-Day Interest-Free Grace Period",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who receive a notice and demand for payment from the IRS.",
    "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": "Eliminates interest charges for the period following a notice and demand if the full amount is paid within 21 calendar days (or 10 business days if the amount is $100,000 or more).",
  "irc_reference": "IRC §6601(e)(3)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}