{
  "id": "DEF_DISASTER_PAYMENT_POSTPONEMENT",
  "name": "Disaster-Related Tax Payment Deferral",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers located in federally declared disaster areas or affected by significant fires/military actions as defined under section 7508A.",
    "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": "Postpones the 'last date prescribed for payment' for notice and demand purposes during periods disregarded under section 7508A due to disasters, fires, or terroristic actions.",
  "irc_reference": "IRC §6303(b)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}