{
  "id": "DED_RD_UNAMORTIZED_CATCHUP",
  "name": "Catch-up Deduction for Unamortized R&D",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available for domestic R&D expenditures that were required to be capitalized under the previous IRC 174 rules for tax years 2022-2024.",
    "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": "Taxpayers can elect to deduct the remaining unamortized balance of domestic R&D costs incurred between 2022 and 2024 in the first tax year after 2024.",
  "irc_reference": "IRC §174A(f)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}