{
  "id": "DED_SALT",
  "name": "SALT Optimization",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Itemizers with state/local tax liability; PTET for pass-throughs",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Computed on return",
    "forward_status": "available"
  },
  "description": "Optimize state and local tax deductions within the $40K SALT cap. Consider PTET for pass-throughs.",
  "irc_reference": "IRC §164; Schedule A",
  "deadline": "Computed on return"
}