{
  "id": "DRAWBACK_NONBEVERAGE_SPIRITS",
  "name": "Nonbeverage Distilled Spirits Drawback",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Manufacturers using tax-paid distilled spirits to produce medicines, food products, flavors, flavoring extracts, or perfumes that are unfit for beverage purposes.",
    "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 refund (drawback) of paid distilled spirits taxes at a rate of $1 less than the tax paid per proof gallon if the spirits are used for nonbeverage purposes.",
  "irc_reference": "IRC §5114",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}