{
  "id": "DED_VEHICLE",
  "name": "Business Vehicle Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Business use vehicle with mileage log",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "business_miles": {
      "type": "int",
      "description": "business miles driven"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c",
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "If miles were driven for business during 2025, can still claim",
    "forward_status": "available"
  },
  "description": "Standard mileage ($0.70/mile) or actual expenses. Requires mileage log.",
  "irc_reference": "IRC §162; Form 4562",
  "deadline": "Miles during tax year"
}