{
  "id": "DEF_COMBAT_ZONE_POSTPONEMENT",
  "name": "Combat Zone and Contingency Operation Tax Deferral",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Available to U.S. Armed Forces members or support personnel serving in a designated combat zone or contingency operation, and their spouses.",
    "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": "Postpones tax deadlines (filing, payment, and claims) for individuals serving in the Armed Forces in a combat zone or contingency operation for the duration of service plus 180 days.",
  "irc_reference": "IRC §7508",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}