{
  "id": "DED_QUALIFIED_DEBT_9_PERCENT_CAP",
  "name": "9% Interest Rate Cap for Qualified Debt Instruments",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to debt instruments given for property where the stated principal amount does not exceed $2,800,000 (adjusted for inflation; approximately $7.1M in 2024/2025).",
    "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": "Limits the discount rate used to determine imputed interest to a maximum of 9% for qualified debt instruments, even if the AFR is higher.",
  "irc_reference": "IRC §1274A(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business|investor|individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}