{
  "id": "DED_VACCINE_TAX_ADJUSTMENT",
  "name": "Vaccine Tax Refund and Credit Coordination",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Manufacturers, producers, or importers of taxable vaccines who have overpaid excise taxes or meet criteria for tax-free sales/exports.",
    "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": "Taxpayers who pay the excise tax on vaccines under section 4131 are entitled to specific repayments or credits under section 4132(b) and section 6416 if vaccines are exported or returned.",
  "irc_reference": "IRC §9510",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}