{
  "id": "DED_STATE_DEATH_TAXES",
  "name": "Deduction for State Death Taxes",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to estates that are subject to both federal estate tax and state-level death taxes. Taxes must be paid and the deduction claimed within 4 years of filing the federal estate tax return (with some exceptions for extensions or litigation).",
    "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 a deduction from the gross estate for the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State or the District of Columbia.",
  "irc_reference": "IRC §2058",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}