{
  "id": "DEF_FUTA_THRESHOLD",
  "name": "FUTA Payment Deferral Threshold",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to any employer whose accumulated FUTA tax liability for the period does not exceed $100.",
    "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": "Employers are not required to make a quarterly Federal Unemployment Tax (FUTA) deposit if the accumulated tax for the quarter plus unpaid amounts from prior quarters is $100 or less.",
  "irc_reference": "IRC §6157(c)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}