{
  "id": "DEF_DISASTER_DEADLINE_EXTENSION",
  "name": "Federally Declared Disaster Tax Relief",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers located in a federally declared disaster area, victims of significant fires, or those affected by terroristic or military actions.",
    "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": "Provides a mandatory 120-day extension for tax acts and allows the Secretary to disregard up to 1 year for tax deadlines, interest, and penalties due to disasters, fires, or military actions.",
  "irc_reference": "IRC §7508A",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}