{
  "id": "DED_QUALIFIED_PRODUCTIONS",
  "name": "Accelerated Expensing for Film, TV, and Live Theater",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to productions where 75% of compensation is for services in the US; includes sound recordings up to $150,000. Valid for productions commencing before December 31, 2025.",
    "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 an immediate deduction for the first $15 million ($20 million in distressed areas) of production costs for qualified films, television series, and live theatrical productions.",
  "irc_reference": "IRC §181",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}