{
  "id": "DED_STUDENT_LOAN",
  "name": "Student Loan Interest Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "MAGI <$95K single / $195K MFJ",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "student loan interest paid (max $2,500)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Interest paid during 2025",
    "forward_status": "available"
  },
  "description": "Above-the-line deduction up to $2,500. Phases out at higher incomes.",
  "irc_reference": "IRC §221",
  "deadline": "Interest during tax year"
}