{
  "id": "DISASTER_LOSS_TAX_RECOVERY",
  "name": "Alcohol Tax Recovery for Disaster or Vandalism Losses",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must be held for sale at the time of loss; claim must be at least $250 (unless a major disaster) and filed within 6 months of the loss.",
    "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 payments equal to the internal revenue taxes and customs duties paid on alcohol lost, rendered unmarketable, or condemned due to fire, flood, casualty, disaster, vandalism, or malicious mischief.",
  "irc_reference": "IRC §5064",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}