{
  "id": "DED_MEDICINAL_ALCOHOL_DRAWBACK",
  "name": "Drawback for Medicinal and Food Products Containing Alcohol",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to manufacturers of non-beverage products (medicines, food extracts, perfumes) containing distilled spirits sourced from PR or USVI.",
    "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": "Allows for a tax drawback on medicines, food products, flavors, or perfumes containing distilled spirits brought into the U.S. from Puerto Rico or the Virgin Islands, provided they are unfit for beverage purposes.",
  "irc_reference": "IRC §7652(g)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}