{
  "id": "DED_SENIOR_EXEMPTION_2025",
  "name": "Senior Taxpayer Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available for tax years beginning after 2017 and before 2029. Requires the taxpayer to be 65+ and have a modified adjusted gross income below $75,000 ($150,000 for joint returns) to receive the full amount; subject to a 6% phase-out above those thresholds.",
    "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": "A specific deduction of $6,000 is allowed for taxpayers (and their spouses on joint returns) who have attained age 65 before the close of the taxable year.",
  "irc_reference": "IRC §151(d)(5)(C)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}