{
  "id": "ELE_ACCRUAL_FOREIGN_TAXES",
  "name": "Election to Accrue Foreign Taxes",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to any taxpayer paying foreign taxes; once elected, it must be used for all subsequent years.",
    "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": "Taxpayers may elect to claim foreign tax credits in the year the tax accrues, regardless of their normal accounting method (e.g., cash basis).",
  "irc_reference": "IRC §905(a)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}