{
  "id": "DED_MEDICAL",
  "name": "Medical Expense Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Only if >7.5% AGI; rare for high-income",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "total medical expenses"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Expenses paid during 2025",
    "forward_status": "available"
  },
  "description": "Deduct unreimbursed medical expenses exceeding 7.5% of AGI.",
  "irc_reference": "IRC §213; Schedule A",
  "deadline": "Expenses during tax year"
}