{
  "id": "DED_POLLUTION_CONTROL_AMORTIZATION",
  "name": "Accelerated Amortization of Pollution Control Facilities",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to new identifiable treatment facilities used in connection with plants in operation before 1976, or certain atmospheric pollution control facilities for coal-fired plants placed in service after April 11, 2005.",
    "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 taxpayers to elect to amortize the basis of certified pollution control facilities over a 60-month (or 84-month for certain coal-fired plants) period instead of longer standard depreciation schedules.",
  "irc_reference": "IRC §169",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}