{
  "id": "DEF_VESSEL_REPLACEMENT_ROLLOVER",
  "name": "Nonrecognition of Gain on Disposition of Qualifying Vessels",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to qualifying vessel operators who reinvest sale proceeds into a replacement qualifying vessel within the statutory replacement period.",
    "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 a vessel operator to elect to defer the recognition of gain on the sale of a qualifying vessel if a replacement vessel is acquired within a specific window (generally 3 years).",
  "irc_reference": "IRC §1359",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}