{
  "id": "ELE_ACQUISITION_DEBT_REDETERMINATION",
  "name": "3-Year Debt Status Redetermination",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Corporations with existing acquisition debt that have improved their financial ratios (debt-to-equity < 2:1 or improved earnings) over a 3-year period.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "If an obligation was previously classified as corporate acquisition indebtedness, it can lose that restrictive status if the corporation meets the debt-to-equity and earnings tests for three consecutive years.",
  "irc_reference": "IRC §279",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}