{
  "id": "DED_PREPAID_FARM_SUPPLIES",
  "name": "Prepayment of Farming Supplies",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to cash-basis taxpayers in the trade or business of farming who are 'qualified farm-related taxpayers' or whose prepaid supplies are less than 50% of other deductible farming expenses.",
    "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 cash-basis farmers to deduct the cost of feed, seed, fertilizer, and other supplies in the year purchased rather than the year consumed, provided the prepayment does not exceed 50% of total deductible farming expenses.",
  "irc_reference": "IRC §464",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}