{
  "id": "DED_LEASE_ACQUISITION_AMORTIZATION",
  "name": "Amortization of Lease Acquisition Costs",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to taxpayers who pay costs to acquire a lease for business use. The amortization period is determined by the 75% threshold test regarding the remaining lease term versus renewal options.",
    "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": "Allows a lessee to deduct the cost of acquiring a lease through amortization over the lease term, potentially including renewal options if less than 75% of the cost is attributable to the remaining initial term.",
  "irc_reference": "IRC §178",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}