{
  "id": "DED_MOVING_EXPENSES_MILITARY",
  "name": "Military Moving Expense Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Limited to active duty Armed Forces members moving due to a permanent change of station; most other taxpayers are suspended through 2025 (and 2026 per recent amendment text).",
    "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": "Active duty members of the Armed Forces can deduct moving expenses and exclude reimbursements from income when moving pursuant to a military order.",
  "irc_reference": "IRC §217(g)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}