{
  "id": "DED_PATRONAGE_DIVIDENDS",
  "name": "Deduction for Patronage Dividends and Per-Unit Retains",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to farmers' cooperatives and corporations operating on a cooperative basis that distribute net earnings to patrons based on quantity or value of business done.",
    "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": "Cooperatives can deduct amounts paid as patronage dividends or per-unit retain allocations from their taxable income, effectively allowing for single-level taxation at the patron level.",
  "irc_reference": "IRC §1382(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}