{
  "id": "DED_MINE_DEVELOPMENT_EXPENSES",
  "name": "Current Deduction of Mine Development Costs",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to development stage costs; does not apply to oil/gas wells or depreciable equipment (though depreciation itself is a development cost).",
    "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 an immediate deduction for all expenditures paid or incurred for the development of a mine or natural deposit after the existence of ores in commercially marketable quantities is disclosed.",
  "irc_reference": "IRC §616(a)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}