{
  "id": "DISC_PRODUCER_LOANS",
  "name": "DISC Producer's Loans",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The loan must be designated as a producer's loan, have a maturity of 5 years or less, and the borrower must be engaged in U.S. manufacturing of export property.",
    "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": "A DISC can lend its accumulated tax-deferred income back to the U.S. manufacturing parent (the borrower) to fund export-related assets, R&D, and inventory without triggering a deemed distribution.",
  "irc_reference": "IRC §993",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}