{
  "id": "DED_MARGINAL_PRODUCTION_DEPLETION",
  "name": "Enhanced Depletion for Marginal Production",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to stripper well properties (15 barrel equivalents or less per day) or heavy oil (20 degrees API or less).",
    "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": "Increases the 15% depletion rate (up to 25%) for oil and gas produced from stripper wells or heavy oil properties when reference crude oil prices are low.",
  "irc_reference": "IRC §613A(c)(6)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}