{
  "id": "DEF_QUARTERLY_ANNUAL_PAYMENT",
  "name": "Small Taxpayer Deferred Payment Election",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must have reasonably expected and actually had less than $50,000 (quarterly) or $1,000 (annually) in total alcohol excise tax liability in the prior and current year.",
    "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": "Allows small brewers to pay excise taxes quarterly (if liability <$50k) or annually (if liability <$1k) instead of semi-monthly.",
  "irc_reference": "IRC §5061(d)(4)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}