{
  "id": "DED_SUBPART_F_EXPORT_TRADE",
  "name": "Reduction of Subpart F Income for Export Trade Corporations",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Only available to legacy 'Export Trade Corporations' that qualified as such for a taxable year beginning before October 31, 1971, and have not failed to qualify for any 3 consecutive years since.",
    "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": "Reduces the Subpart F income of an Export Trade Corporation by the amount of its export trade income, subject to limitations based on export promotion expenses or gross receipts.",
  "irc_reference": "IRC §970(a)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}