{
  "id": "DED_SELF_EMPLOYED_MIN_FUNDING",
  "name": "Self-Employed Minimum Funding Deduction Expansion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to self-employed individuals (Section 401(c)(1)) where the required plan contribution exceeds the earned income of the trade or business.",
    "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": "Amounts required to be contributed to a plan under section 412 on behalf of a self-employed individual are treated as deductible under section 404 even if they exceed earned income, avoiding the 10% excise tax.",
  "irc_reference": "IRC §4972",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}